Note 6. Balance Sheet and Other Details

Accounts receivable reserves and allowances

The activities and balances for allowance for doubtful accounts and allowance for sales returns were as follows (in millions):

	June 28,		Charged to Costs					December 27,
	2014		and Expenses		Adjustments (1)			2014
Allowance for doubtful accounts	$	3.0	$	0.2	$	(0.4	)	$	2.8
Allowance for sales returns	0.5		0.8		(0.3		)	1.0
Total accounts receivable reserves	$	3.5	$	1.0	$	(0.7	)	$	3.8

(1)

Represents the effect of currency translation adjustments and write-offs of uncollectible accounts, net of recoveries.

Inventories, net

Inventories, net are stated at the lower of cost or market, and include material, labor, and manufacturing overhead costs. The components of Inventories, net were as follows (in millions):

	December 27,		June 28,
	2014		2014
Finished goods	$	80.7	$	78.4
Work in process	35.4		40.1
Raw materials	37.0		34.8
Inventories, net	$	153.1	$	153.3

Prepayments and other current assets

The components of Prepayments and other current assets were as follows (in millions):

	December 27,		June 28,
	2014		2014
Prepayments	$	37.4	$	33.3
Other current assets	41.5		45.4
Prepayments and other current assets	$	78.9	$	78.7

Other current liabilities

The components of Other current liabilities were as follows (in millions):

	December 27,		June 28,
	2014		2014
Deferred compensation plan	$	4.0	$	3.9
Warranty	4.4		5.3
Restructuring	16.9		14.5
Holdback liabilities from acquisitions	12.3		22.5
Other	13.9		11.5
Other current liabilities	$	51.5	$	57.7

Other non-current liabilities

The components of Other non-current liabilities were as follows (in millions):

	December 27,		June 28,
	2014		2014
Pension and post-employment benefits	$	96.3	$	107.3
Financing obligation	30.5		31.4
Long-term deferred revenue	25.6		22.7
Other	53.9		58.1
Other non-current liabilities	$	206.3	$	219.5