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OTHER BALANCE SHEET DETAILS (Tables)

9 Months Ended

Jul. 27, 2024

Balance Sheet Related Disclosures [Abstract]

Schedule of Other Long-term Assets

As of the dates indicated, other long-term assets are comprised of the following (in thousands):

			July 27, 2024						October 28, 2023
Maintenance spares inventory, net			$	68,100					$	54,042
Equity investments(1)			21,730						48
Deferred compensation plan assets			15,590						11,456
Forward starting interest rate swaps			12,316						24,953
Capitalized contract acquisition costs			7,423						6,879
Cloud computing arrangements(2)			6,946						8,589
Deferred debt issuance costs, net			1,806						1,956
Restricted cash			164						168
Other			11,438						8,362
			$	145,513					$	116,453

(1) Increase is due to an equity investment in a privately held technology company during fiscal 2024.

(2) Amortization of cloud computing arrangements was $3.4 million and $1.9 million during the first nine months of fiscal 2024 and fiscal 2023, respectively.

Schedule of Accrued Liabilities

As of the dates indicated, accrued liabilities and other short-term obligations are comprised of the following (in thousands):

			July 27, 2024						October 28, 2023
Compensation, payroll related tax and benefits			$	120,889					$	159,530
Warranty			49,933						57,089
Vacation			31,419						29,503
Interest payable			8,806						4,514
Foreign currency forward contracts			7,271						14,509
Income taxes payable			6,537						16,341
Finance lease liabilities			4,306						3,953
Other			118,077						145,980
			$	347,238					$	431,419

Schedule of Accrued Warranties

The following table summarizes the activity in Ciena’s accrued warranty for the periods indicated (in thousands):

						Beginning Balance												Current Period Provisions						Settlements						Ending Balance
Nine Months Ended July 29, 2023						$	45,503											18,860						(14,859)						$	49,504
Nine Months Ended July 27, 2024						$	57,089											14,708						(21,864)						$	49,933

Schedule of Contract Balances

The following table provides information about receivables, contract assets and contract liabilities (deferred revenue) from contracts with customers as of the dates indicated (in thousands):

						Balance at July 27, 2024						Balance at October 28, 2023
Accounts receivable, net						$	899,877					$	1,003,876
Contract assets for unbilled accounts receivable, net						$	142,769					$	150,312
Deferred revenue						$	257,085					$	228,460

As of the dates indicated, deferred revenue is comprised of the following (in thousands):

			July 27, 2024						October 28, 2023
Products			$	20,081					$	28,353
Services			237,004						200,107
Total deferred revenue			257,085						228,460
Less current portion			(179,457)						(154,419)
Long-term deferred revenue			$	77,628					$	74,041

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- References

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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Tabular disclosure of noncurrent assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(17))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

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Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-8

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