Note 2 — Composition of Certain Balance Sheet Captions


	As of December 28, 2012			As of March 30, 2012
	(In thousands)
Accounts receivable, net:
Billed	$	118,740		$	108,758
Unbilled		120,065			103,929
Allowance for doubtful accounts		(1,254	)		(997	)

	$	237,551		$	211,690

Inventories:
Raw materials	$	42,279		$	46,208
Work in process		25,643			23,932
Finished goods		58,515			57,506

	$	126,437		$	127,646

Prepaid expenses and other current assets:
Prepaid expenses	$	32,823		$	25,103
Other		3,840			5,814

	$	36,663		$	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		(110,379	)		(72,226	)

	$	547,805		$	585,731

Property and equipment, net:
Machinery and equipment (estimated useful life of 2-5 years)	$	220,527		$	195,975
Computer equipment and software (estimated useful life of 2-7 years)		144,734			127,596
CPE leased equipment (estimated useful life of 3-5 years)		140,885			85,271
Furniture and fixtures (estimated useful life of 7 years)		14,969			14,093
Leasehold improvements (estimated useful life of 2-17 years)		52,456			51,205
Building (estimated useful life of 24 years)		8,923			8,923
Land		4,384			4,384
Construction in progress		23,642			16,570

		610,520			504,017
Less accumulated depreciation and amortization		(262,790	)		(209,044	)

	$	347,730		$	294,973

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	54,361		$	54,240
Contracts and customer relationships (weighted average useful life of 7 years)		88,786			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)		6,308			6,307

		163,735			163,585
Less accumulated amortization		(112,666	)		(100,544	)

	$	51,069		$	63,041

Other assets:
Capitalized software costs, net	$	55,649		$	41,992
Patents, orbital slots and other licenses, net		11,236			11,194
Deferred income taxes		84,217			53,602
Other		34,136			30,007

	$	185,238		$	136,795

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	66,106		$	88,114
Accrued vacation		18,097			17,573
Warranty reserve, current portion		7,894			6,238
Accrued employee compensation		13,627			21,384
Other		33,823			26,453

	$	139,547		$	159,762

Other liabilities:
Deferred revenue, long-term portion	$	16,188		$	11,414
Deferred rent, long-term portion		10,701			8,237
Warranty reserve, long-term portion		5,925			5,413
Deferred income taxes, long-term portion		2,684			3,073
Unrecognized tax position liabilities		1,306			1,306
Satellite performance incentives obligation, long-term portion		21,235			20,910

	$	58,039		$	50,353