Rendering

Component: (Network and Table)
Network
2308301 - Disclosure - Balance Sheet Components (Tables)
(http://www.us.aviatnetworks.com/role/BalanceSheetComponentsTables)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001377789 (http://www.sec.gov/CIK)
Balance Sheet Related Disclosures [Abstract]Period [Axis]
2015-07-04 - 2016-07-01
Balance Sheet Related Disclosures [Abstract]
 
Schedule of Accounts Receivable
Our net accounts receivable is summarized below:
(In thousands)
July 1,
2016
 
July 3,
2015
Accounts receivable
$
71,416

 
$
90,173

Less: allowances for collection losses
(7,967
)
 
(6,641
)
 
$
63,449

 
$
83,532

  
Schedule of Inventories
Our inventories are summarized below:
(In thousands)
July 1,
2016
 
July 3,
2015
Finished products
$
20,044

 
$
21,125

Work in process
5,104

 
3,775

Raw materials and supplies
2,145

 
8,033

Total inventories
$
27,293

 
$
32,933

Deferred cost of revenue included within finished goods
$
5,984

 
$
2,214

Consigned inventories included within raw materials
$
2,035

 
$
6,760

  
Schedule of Adjustments to Inventory
During fiscal 2016, 2015 and 2014, we recorded charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecast, product transitioning or discontinuance. Such charges incurred during fiscal 2016, 2015 and 2014 were classified in cost of product sales as follows:
 
Fiscal Year
(In thousands)
2016
 
2015
 
2014
Excess and obsolete inventory charges
$
9,175

 
$
6,291

 
$
3,955

Customer service inventory write-downs
693

 
1,752

 
3,216

 
$
9,868

 
$
8,043

 
$
7,171

As % of revenue
3.7
%
 
2.4
%
 
2.1
%
  
Property, Plant and Equipment
The useful lives of the assets are generally as follows:
Buildings
40 years
Leasehold improvements
2 to 10 years
Software
3 to 5 years
Machinery and equipment
2 to 5 years
Our property, plant and equipment, net are summarized below:
(In thousands)
July 1,
2016
 
July 3,
2015
Land
$
710

 
$
710

Buildings and leasehold improvements
11,714

 
9,727

Software
14,620

 
13,565

Machinery and equipment
42,960

 
45,197

 
70,004

 
69,199

Less accumulated depreciation and amortization
(51,842
)
 
(44,944
)
 
$
18,162

 
$
24,255

  
Schedule of Accrued Expenses
Our accrued expenses are summarized below:
(In thousands)
July 1,
2016
 
July 3,
2015
Accrued compensation and benefits
$
7,161

 
$
7,528

Accrued commissions
3,551

 
4,380

Accrued warranties
3,944

 
4,221

Other
8,549

 
11,085

 
$
23,205

 
$
27,214

  
Schedule of Product Warranty Liability
Changes in our warranty liability, which is included as a component of accrued expenses in the consolidated balance sheets, during fiscal 2016 and 2015 were as follows:
 
Fiscal Year
(In thousands)
2016
 
2015
 
2014
Balance as of the beginning of the fiscal year
$
4,221

 
$
3,777

 
$
3,267

Warranty provision recorded during the period
3,462

 
5,595

 
5,234

Consumption during the period
(3,739
)
 
(5,151
)
 
(4,724
)
Balance as of the end of the period
$
3,944

 
$
4,221

 
$
3,777

  
Schedule Advanced payments and Unearned Income
Our advanced payments and unearned income are summarized below:
(In thousands)
July 1,
2016
 
July 3,
2015
Advanced payments
$
12,124

 
$
9,529

Unearned income
18,491

 
26,365

 
$
30,615

 
$
35,894