Basis of Presentation and Summary of Significant Accounting Policies (Tables)

6 Months Ended

Mar. 31, 2016

Inventories consisted of the following ($ in millions):



	March 31, 2016		September 25, 2015
Work in progress	$	3	$	3
Finished goods	77		73
Inventories	$	80	$	76

Subscriber System Assets, net

The following table sets forth the gross carrying amount and accumulated depreciation of the Company's subscriber system assets as of March 31, 2016 and September 25, 2015 ($ in millions):



	March 31, 2016			September 25, 2015
Gross carrying amount	$	5,391		$	5,124
Accumulated depreciation	(2,781		)	(2,622		)
Subscriber system assets, net	$	2,610		$	2,502

Schedule of Subscriber System Assets Depreciation

Depreciation expense relating to subscriber system assets for the quarters and six months ended March 31, 2016 and March 27, 2015 was as follows ($ in millions):



	For the Quarters Ended				For the Six Months Ended
	March 31, 2016		March 27, 2015		March 31, 2016		March 27, 2015
Subscriber system assets depreciation expense	$	120	$	107	$	237	$	211

Schedule of Carrying Values and Estimated Fair Values of Debt Instruments

The carrying value and fair value of the Company's debt that is subject to fair value disclosures as of March 31, 2016 and September 25, 2015 were as follows ($ in millions):



	March 31, 2016				September 25, 2015
	Carrying Value		Fair Value		Carrying Value		Fair Value
Long-term debt instruments, excluding capital lease obligations and other	$	5,321	$	4,865	$	5,361	$	5,044

Schedule of Accrued Liabilities

Accrued expenses and other current liabilities as of March 31, 2016 and September 25, 2015 consisted of the following ($ in millions):



	March 31, 2016		September 25, 2015
Payroll-related accruals	$	44	$	79
Insurance-related accruals	36		39
Accrued interest	44		44
Other accrued liabilities	77		69
Total accrued expenses and other current liabilities	$	201	$	231