The following table presents cash and cash equivalents as reported in our condensed consolidated balance sheets, as well as the sum of cash, cash equivalents and restricted cash as reported on our condensed consolidated statement of cash flows in accordance with our adoption of the ASU discussed in Note 1 – Description of Business and Significant Accounting Policies:

	January 25, 2019		April 27, 2018
Cash	$	2,162	$	2,727
Cash equivalents		109		214
Cash and cash equivalents	$	2,271	$	2,941
Short-term restricted cash		4		5
Long-term restricted cash		1		1
Restricted cash	$	5	$	6
Cash, cash equivalents and restricted cash	$	2,276	$	2,947

	January 25, 2019		April 27, 2018
Purchased components	$	11	$	12
Finished goods		89		110
Inventories	$	100	$	122

	January 25, 2019			April 27, 2018
Land	$	106		$	106
Buildings and improvements		605			594
Leasehold improvements		87			88
Computer, production, engineering and other equipment		806			733
Computer software		357			357
Furniture and fixtures		104			99
Construction-in-progress		6			27
		2,071			2,004
Accumulated depreciation and amortization		(1,308	)		(1,248	)
Property and equipment, net	$	763		$	756

In September 2017, we entered into an agreement to sell certain land and buildings located in Sunnyvale, California, through two separate and independent closings, the first of which was completed in the third quarter of fiscal 2018. The remaining properties, consisting of land with a net book value of $52 million, were classified as assets held for sale, and included as other current assets in our condensed consolidated balance sheets as of January 25, 2019 and April 27, 2018. We will consummate the sale of these properties, and receive cash proceeds of $96 million, upon the completion of the second closing, which is expected to occur within the next 12 months. That closing is subject to due diligence, certain termination rights and customary closing conditions, including local governmental approval of the subdivision of a land parcel.

	January 25, 2019		April 27, 2018
Deferred tax assets	$	219	$	229
Other assets		277		221
Other non-current assets	$	496	$	450

	January 25, 2019		April 27, 2018
Accrued compensation and benefits	$	334	$	441
Product warranty liabilities		25		25
Other current liabilities		371		359
Accrued expenses	$	730	$	825

Equipment and software systems sales include a standard product warranty. The following tables summarize the activity related to product warranty liabilities and their balances as reported in our condensed consolidated balance sheets (in millions):

	Three Months Ended						Nine Months Ended
	January 25, 2019			January 26, 2018			January 25, 2019			January 26, 2018
Balance at beginning of period	$	39		$	44		$	40		$	50
Expense accrued during the period		6			3			16			11
Warranty costs incurred		(6	)		(6	)		(17	)		(20	)
Balance at end of period	$	39		$	41		$	39		$	41

	January 25, 2019		April 27, 2018
Accrued expenses	$	25	$	25
Other long-term liabilities		14		15
Total warranty liabilities	$	39	$	40

Warranty expense accrued during the period includes amounts accrued for systems at the time of shipment, adjustments for changes in estimated costs for warranties on systems shipped in the period and changes in estimated costs for warranties on systems shipped in prior periods.

	January 25, 2019		April 27, 2018
Liability for uncertain tax positions	$	326	$	314
Income taxes payable		476		549
Product warranty liabilities		14		15
Other liabilities		82		114
Other long-term liabilities	$	898	$	992

Non-cash investing and financing activities and supplemental cash flow information are as follows:

	Nine Months Ended
	January 25, 2019		January 26, 2018
Non-cash Investing and Financing Activities:
Capital expenditures incurred but not paid	$	6	$	19
Non-cash extinguishment of sale-leaseback financing obligations	$	—	$	130
Supplemental Cash Flow Information:
Income taxes paid, net of refunds	$	150	$	51
Interest paid	$	41	$	45