Note 2 — Composition of Certain Balance Sheet Captions


	As of December 31, 2017			As of March 31, 2017
	(In thousands)
Accounts receivable, net:
Billed	$	131,474		$	145,626
Unbilled		98,888			119,565
Allowance for doubtful accounts		(2,325	)		(1,470	)

	$	228,037		$	263,721

Inventories:
Raw materials	$	65,223		$	56,096
Work in process		41,777			25,820
Finished goods		75,059			81,285

	$	182,059		$	163,201

Prepaid expenses and other current assets:
Prepaid expenses	$	68,933		$	51,856
Other		7,423			5,980

	$	76,356		$	57,836

Satellites, net:
Satellites (estimated useful life of 10-17 years)	$	551,201		$	559,380
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellites under construction		902,839			776,354

		1,553,130			1,434,824
Less: accumulated depreciation and amortization		(358,306	)		(326,554	)

	$	1,194,824		$	1,108,270

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	773,410		$	679,008
CPE leased equipment (estimated useful life of 4-5 years)		312,049			271,917
Furniture and fixtures (estimated useful life of 7 years)		33,812			30,539
Leasehold improvements (estimated useful life of 2-17 years)		95,171			80,727
Building (estimated useful life of 24 years)		8,923			8,923
Land		14,573			14,573
Construction in progress		154,615			116,902

		1,392,553			1,202,589
Less: accumulated depreciation		(733,400	)		(661,981	)

	$	659,153		$	540,608

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	89,857		$	87,592
Contracts and customer relationships (weighted average useful life of 7 years)		103,613			103,034
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 6 years)		10,086			9,925

		218,096			215,091
Less: accumulated amortization		(184,234	)		(173,414	)

	$	33,862		$	41,677


	As of December 31, 2017		As of March 31, 2017
	(In thousands)
Other assets:
Investment in unconsolidated affiliate	$	160,975	$	141,894
Deferred income taxes		205,735		134,764
Capitalized software costs, net		238,642		203,686
Patents, orbital slots and other licenses, net		16,200		16,500
Other		37,261		32,522

	$	658,813	$	529,366

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	77,371	$	76,682
Accrued employee compensation		48,608		41,691
Accrued vacation		35,381		33,214
Warranty reserve, current portion		5,514		7,796
Other		58,994		65,576

	$	225,868	$	224,959

Other liabilities:
Deferred revenue, long-term portion	$	79,407	$	4,617
Deferred rent, long-term portion		13,093		10,743
Warranty reserve, long-term portion		1,831		3,262
Satellite performance incentive obligation, long-term portion		18,445		19,164
Deferred income taxes, long-term		300		1,936
Other		4,762		3,000

	$	117,838	$	42,722