Note 2 — Composition of Certain Balance Sheet Captions


	As of January 3, 2014			As of March 29, 2013
	(In thousands)
Accounts receivable, net:
Billed	$	155,299		$	134,206
Unbilled		129,665			134,198
Allowance for doubtful accounts		(2,370	)		(1,434	)

	$	282,594		$	266,970

Inventories:
Raw materials	$	44,567		$	40,308
Work in process		22,385			21,298
Finished goods		59,539			44,675

	$	126,491		$	106,281

Prepaid expenses and other current assets:
Prepaid expenses	$	41,385		$	34,257
Other		2,827			6,562

	$	44,212		$	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)		112,379			—

		770,563			658,184
Less accumulated depreciation and amortization		(161,482	)		(123,094	)

	$	609,081		$	535,090

Property and equipment, net:
Machinery and equipment (estimated useful life of 2-5 years)	$	246,797		$	226,884
Computer equipment and software (estimated useful life of 2-7 years)		185,798			154,202
CPE leased equipment (estimated useful life of 4-5 years)		215,298			170,934
Furniture and fixtures (estimated useful life of 7 years)		17,256			15,716
Leasehold improvements (estimated useful life of 2-17 years)		61,097			57,691
Building (estimated useful life of 24 years)		8,923			8,923
Land held for sale		—			2,846
Land		1,621			1,260
Construction in progress		20,776			23,025

		757,566			661,481
Less accumulated depreciation		(335,346	)		(282,790	)

	$	422,220		$	378,691

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	57,020		$	53,714
Contracts and customer relationships (weighted average useful life of 7 years)		88,840			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)		6,317			6,287

		166,457			162,932
Less accumulated amortization		(127,415	)		(115,762	)

	$	39,042		$	47,170

Other assets:
Capitalized software costs, net	$	82,048		$	60,596
Patents, orbital slots and other licenses, net		15,800			11,100
Deferred income taxes		117,987			97,238
Other		40,173			36,314

	$	256,008		$	205,248

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	65,212		$	65,822
Accrued employee compensation		24,299			23,925
Accrued vacation		20,593			19,252
Warranty reserve, current portion		9,046			8,840
Other		36,763			44,070

	$	155,913		$	161,909

Other liabilities:
Deferred revenue, long-term portion	$	11,856		$	15,360
Deferred rent, long-term portion		9,134			8,964
Warranty reserve, long-term portion		8,258			5,267
Deferred income taxes, long-term portion		1,149			1,547
Unrecognized tax position liabilities		493			493
Satellite performance incentives obligation, long-term portion		20,652			21,009

	$	51,542		$	52,640