Note 2 — Composition of Certain Balance Sheet Captions


	As of June 30, 2015			As of April 3, 2015
	(In thousands)
Accounts receivable, net:
Billed	$	142,386		$	120,345
Unbilled		153,906			147,049
Allowance for doubtful accounts		(1,770	)		(1,055	)

	$	294,522		$	266,339

Inventories:
Raw materials	$	44,500		$	42,716
Work in process		21,645			22,957
Finished goods		61,133			62,694

	$	127,278		$	128,367

Prepaid expenses and other current assets:
Prepaid expenses	$	44,546		$	40,106
Other		2,640			4,596

	$	47,186		$	44,702

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)		357,943			328,857

		1,016,127			987,041
Less accumulated depreciation and amortization		(237,151	)		(224,820	)

	$	778,976		$	762,221

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	521,833		$	511,717
CPE leased equipment (estimated useful life of 4-5 years)		252,602			250,281
Furniture and fixtures (estimated useful life of 7 years)		22,853			20,395
Leasehold improvements (estimated useful life of 2-17 years)		67,910			67,723
Building (estimated useful life of 24 years)		8,923			8,923
Land		2,643			1,621
Construction in progress		24,699			17,890

		901,463			878,550
Less accumulated depreciation		(486,001	)		(460,528	)

	$	415,462		$	418,022

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	75,601		$	67,403
Contracts and customer relationships (weighted average useful life of 8 years)		99,678			99,556
Satellite co-location rights (weighted average useful life of 9 years)		8,600			8,600
Trade name (weighted average useful life of 3 years)		5,940			5,940
Other (weighted average useful life of 7 years)		8,741			8,722

		198,560			190,221
Less accumulated amortization		(153,329	)		(147,881	)

	$	45,231		$	42,340

Other assets:
Capitalized software costs, net	$	130,195		$	119,936
Patents, orbital slots and other licenses, net		16,900			16,900
Deferred income taxes		70,495			75,789
Other		58,431			57,183

	$	276,021		$	269,808

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	72,910		$	83,528
Accrued employee compensation		11,805			27,953
Accrued vacation		27,030			25,859
Warranty reserve, current portion		9,397			9,235
Current portion of other long-term debt		264			260
Other		32,526			44,491

	$	153,932		$	191,326

Other liabilities:
Deferred revenue, long-term portion	$	4,512		$	4,894
Deferred rent, long-term portion		8,341			8,307
Warranty reserve, long-term portion		5,026			6,310
Deferred income taxes, long-term portion		—			363
Satellite performance incentives obligation, long-term portion		19,985			20,121
Other		1,350			—

	$	39,214		$	39,995