Note 2 — Composition of Certain Balance Sheet Captions


	As of October 4, 2013			As of March 29, 2013
	(In thousands)
Accounts receivable, net:
Billed	$	129,725		$	134,206
Unbilled		145,528			134,198
Allowance for doubtful accounts		(2,022	)		(1,434	)

	$	273,231		$	266,970

Inventories:
Raw materials	$	43,461		$	40,308
Work in process		20,898			21,298
Finished goods		63,800			44,675

	$	128,159		$	106,281

Prepaid expenses and other current assets:
Prepaid expenses	$	33,828		$	34,257
Other		3,130			6,562

	$	36,958		$	40,819

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			363,204
Satellite — ViaSat-2 (under construction)		74,653			—

		732,837			658,184
Less accumulated depreciation and amortization		(149,007	)		(123,094	)

	$	583,830		$	535,090

Property and equipment, net:
Machinery and equipment (estimated useful life of 2-5 years)	$	236,043		$	226,884
Computer equipment and software (estimated useful life of 2-7 years)		171,523			154,202
CPE leased equipment (estimated useful life of 3-5 years)		206,818			170,934
Furniture and fixtures (estimated useful life of 7 years)		18,006			15,716
Leasehold improvements (estimated useful life of 2-17 years)		60,357			57,691
Building (estimated useful life of 24 years)		8,923			8,923
Land held for sale		2,846			2,846
Land		1,260			1,260
Construction in progress		26,344			23,025

		732,120			661,481
Less accumulated depreciation and amortization		(314,366	)		(282,790	)

	$	417,754		$	378,691

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	56,819		$	53,714
Contracts and customer relationships (weighted average useful life of 7 years)		88,797			88,651
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 9 years)		6,312			6,287

		166,208			162,932
Less accumulated amortization		(123,600	)		(115,762	)

	$	42,608		$	47,170


Other assets:
Capitalized software costs, net	$	72,862	$	60,596
Patents, orbital slots and other licenses, net		15,900		11,100
Deferred income taxes		116,576		97,238
Other		36,346		36,314

	$	241,684	$	205,248

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	65,388	$	65,822
Accrued employee compensation		12,374		23,925
Accrued vacation		20,099		19,252
Warranty reserve, current portion		10,200		8,840
Other		47,893		44,070

	$	155,954	$	161,909

Other liabilities:
Deferred revenue, long-term portion	$	14,111	$	15,360
Deferred rent, long-term portion		9,245		8,964
Warranty reserve, long-term portion		5,712		5,267
Deferred income taxes, long-term portion		1,379		1,547
Unrecognized tax position liabilities		493		493
Satellite performance incentives obligation, long-term portion		20,729		21,009

	$	51,669	$	52,640