Note 2 — Composition of Certain Balance Sheet Captions


	As of April 3, 2015			As of April 4, 2014
	(In thousands)
Accounts receivable, net:
Billed	$	120,345		$	129,794
Unbilled		147,049			143,651
Allowance for doubtful accounts		(1,055	)		(1,554	)

	$	266,339		$	271,891

Inventories:
Raw materials	$	42,716		$	42,786
Work in process		22,957			22,279
Finished goods		62,694			54,536

	$	128,367		$	119,601

Prepaid expenses and other current assets:
Prepaid expenses	$	40,106		$	41,341
Other		4,596			2,729

	$	44,702		$	44,070

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)		328,857			146,610

		987,041			804,794
Less accumulated depreciation and amortization		(224,820	)		(173,958	)

	$	762,221		$	630,836

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	511,717		$	452,197
CPE leased equipment (estimated useful life of 4-5 years)		250,281			221,017
Furniture and fixtures (estimated useful life of 7 years)		20,395			18,773
Leasehold improvements (estimated useful life of 2-17 years)		67,723			62,159
Building (estimated useful life of 24 years)		8,923			8,923
Land		1,621			1,621
Construction in progress		17,890			17,062

		878,550			781,752
Less accumulated depreciation		(460,528	)		(360,086	)

	$	418,022		$	421,666

Other assets:
Capitalized software costs, net	$	119,936		$	91,022
Patents, orbital slots and other licenses, net		16,900			15,700
Deferred income taxes		75,789			110,711
Other		57,183			39,535

	$	269,808		$	256,968

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	83,528		$	69,127
Accrued employee compensation		27,953			23,954
Accrued vacation		25,859			22,550
Warranty reserve, current portion		9,235			9,368
Current portion of other long-term debt		260			1,856
Other		44,491			49,119

	$	191,326		$	175,974

Other liabilities:
Deferred revenue, long-term portion	$	4,894		$	10,097
Deferred rent, long-term portion		8,307			9,758
Warranty reserve, long-term portion		6,310			7,655
Deferred income taxes, long-term portion		363			816
Satellite performance incentives obligation, long-term portion		20,121		$	20,567

	$	39,995		$	48,893