Note 2 — Composition of Certain Balance Sheet Captions


	As of September 30, 2015			As of April 3, 2015
	(In thousands)
Accounts receivable, net:
Billed	$	140,396		$	120,345
Unbilled		165,296			147,049
Allowance for doubtful accounts		(1,175	)		(1,055	)

	$	304,517		$	266,339

Inventories:
Raw materials	$	46,863		$	42,716
Work in process		26,317			22,957
Finished goods		50,162			62,694

	$	123,342		$	128,367

Prepaid expenses and other current assets:
Prepaid expenses	$	44,748		$	40,106
Other		3,094			4,596

	$	47,842		$	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)		391,617			328,857

		1,049,801			987,041
Less: accumulated depreciation and amortization		(250,042	)		(224,820	)

	$	799,759		$	762,221

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	543,859		$	511,717
CPE leased equipment (estimated useful life of 4-5 years)		256,027			250,281
Furniture and fixtures (estimated useful life of 7 years)		23,546			20,395
Leasehold improvements (estimated useful life of 2-17 years)		69,963			67,723
Building (estimated useful life of 24 years)		8,923			8,923
Land		2,559			1,621
Construction in progress		37,338			17,890

		942,215			878,550
Less: accumulated depreciation		(515,264	)		(460,528	)

	$	426,951		$	418,022

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	75,298		$	67,403
Contracts and customer relationships (weighted average useful life of 8 years)		99,599			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)		8,726			8,722

		198,163			190,221
Less: accumulated amortization		(157,473	)		(147,881	)

	$	40,690		$	42,340

Other assets:
Capitalized software costs, net	$	139,485		$	119,936
Patents, orbital slots and other licenses, net		16,900			16,900
Deferred income taxes		63,896			75,789
Other		56,625			57,183

	$	276,906		$	269,808

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	71,110		$	83,528
Accrued employee compensation		19,735			27,953
Accrued vacation		26,742			25,859
Warranty reserve, current portion		8,727			9,235
Current portion of other long-term debt		267			260
Other		45,389			44,491

	$	171,970		$	191,326

Other liabilities:
Deferred revenue, long-term portion	$	4,746		$	4,894
Deferred rent, long-term portion		7,890			8,307
Warranty reserve, long-term portion		4,254			6,310
Deferred income taxes, long-term portion		—			363
Satellite performance incentives obligation, long-term portion		19,837			20,121
Other		500			—

	$	37,227		$	39,995