Note 2 — Composition of Certain Balance Sheet Captions


	As of March 29, 2013			As of March 30, 2012
	(In thousands)
Accounts receivable, net:
Billed	$	134,206		$	108,758
Unbilled		134,198			103,929
Allowance for doubtful accounts		(1,434	)		(997	)

	$	266,970		$	211,690

Inventories:
Raw materials	$	40,308		$	46,208
Work in process		21,298			23,932
Finished goods		44,675			57,506

	$	106,281		$	127,646

Prepaid expenses and other current assets:
Prepaid expenses	$	34,257		$	25,103
Other		6,562			5,814

	$	40,819		$	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		(123,094	)		(72,226	)

	$	535,090		$	585,731

Property and equipment, net:
Machinery and equipment (estimated useful life of 2-5 years)	$	226,884		$	195,975
Computer equipment and software (estimated useful life of 2-7 years)		154,202			127,596
CPE leased equipment (estimated useful life of 3-5 years)		170,934			85,271
Furniture and fixtures (estimated useful life of 7 years)		15,716			14,093
Leasehold improvements (estimated useful life of 2-17 years)		57,691			51,205
Building (estimated useful life of 24 years)		8,923			8,923
Land held for sale		2,846			3,124
Land		1,260			1,260
Construction in progress		23,025			16,570

		661,481			504,017
Less accumulated depreciation and amortization		(282,790	)		(209,044	)

	$	378,691		$	294,973

Other assets:
Capitalized software costs, net	$	60,596		$	41,992
Patents, orbital slots and other licenses, net		11,100			11,194
Deferred income taxes		97,238			53,602
Other		36,314			30,007

	$	205,248		$	136,795

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	65,822		$	88,114
Accrued employee compensation		23,925			21,384
Accrued vacation		19,252			17,573
Warranty reserve, current portion		8,840			6,238
Other		44,070			26,453

	$	161,909		$	159,762

Other liabilities:
Deferred revenue, long-term portion	$	15,360		$	11,414
Deferred rent, long-term portion		8,964			8,237
Warranty reserve, long-term portion		5,267			5,413
Deferred income taxes, long-term portion		1,547			3,073
Unrecognized tax position liabilities		493			1,306
Satellite performance incentives obligation, long-term portion		21,009			20,910

	$	52,640		$	50,353