XML 23 R13.htm IDEA: XBRL DOCUMENT
v3.23.1

Composition Of Certain Financial Statement Captions | 6 Months Ended
--- | ---
Mar. 31, 2023
Composition Of Certain Financial Statement Captions [Abstract] |
Composition Of Certain Financial Statement Captions | Composition of Certain Financial Statement Captions The following tables present detailed information from our unaudited interim condensed consolidated balance sheets as of March 31, 2023 and September 30, 2022 (in thousands). Accounts Receivable and Contract Assets
| March 31, 2023 |  | September 30, 2022
Trade accounts receivable | $ | 178,079 |  |  | $ | 162,531 |
Accounts receivable from patent administration program licensees | 115,227 |  |  | 92,896 |
Contract assets | 275,390 |  |  | 176,218 |
Accounts receivable and contract assets, gross | 568,696 |  |  | 431,645 |
Less: allowance for credit losses on accounts receivable and contract assets | (10,119) |  |  | (11,959) |
Total accounts receivable and contract assets, net | $ | 558,577 |  |  | $ | 419,686 |
Trade accounts receivable of $178.1 million and $162.5 million as of March 31, 2023 and September 30, 2022, respectively, includes unbilled accounts receivable balances of $118.0 million and $106.9 million as of March 31, 2023 and September 30, 2022, respectively, related to amounts that are contractually owed. The unbilled balance represents our unconditional right to consideration related to fixed fee contracts which we are entitled to as a result of satisfying, or partially satisfying, performance obligations, as well as Via's unconditional right to consideration related to their patent administration programs.
Allowance for Credit Losses | Beginning Balance | Charges/(Credits) to S&M and G&A | Additions/(Deductions) | Ending Balance
For fiscal year-to-date period ended: |  |  |  |
September 30, 2022 | $ | 8,952 |  | $ | 5,460 |  | $ | (7) |  | $ | 14,405 |
March 31, 2023 | 14,405 |  | (2,072) |  | (46) |  | 12,287 |
Allowance for credit losses includes the provision for estimated credit losses on our sales-type leases, which was not material as of March 31, 2023 and as of September 30, 2022. Inventories
| March 31, 2023 |  | September 30, 2022
Raw materials | $ | 7,775 |  |  | $ | 10,026 |
Work in process | 3,708 |  |  | 4,955 |
Finished goods | 18,870 |  |  | 8,568 |
Total inventories | $ | 30,353 |  |  | $ | 23,549 |
Inventories are stated at the lower of cost and net realizable value. Inventory with a consumption period expected to exceed twelve months is recorded within other non-current assets in our unaudited interim condensed consolidated balance sheets. We have included $2.3 million and $2.8 million of raw materials inventory within non-current assets as of March 31, 2023 and September 30, 2022, respectively. Based on anticipated inventory consumption rates, and aside from existing write-downs due to excess inventory, we do not believe that material risk of obsolescence exists prior to ultimate sale. Prepaid Expenses and Other Current Assets
| March 31, 2023 |  | September 30, 2022
Prepaid expenses | $ | 25,539 |  |  | $ | 26,851 |
Other current assets | 28,314 |  |  | 23,224 |
Total prepaid expenses and other current assets | $ | 53,853 |  |  | $ | 50,075 |
Accrued Liabilities
| March 31, 2023 |  | September 30, 2022
Amounts payable to patent administration program partners | $ | 78,142 |  |  | $ | 63,106 |
Accrued compensation and benefits | 80,498 |  |  | 84,111 |
Accrued professional fees | 21,083 |  |  | 13,057 |
Unpaid property, plant, and equipment additions | 17,774 |  |  | 15,428 |
Accrued customer refunds | 3,856 |  |  | 3,674 |
Accrued market development funds | 11,279 |  |  | 7,206 |
Other accrued liabilities | 34,125 |  |  | 43,655 |
Total accrued liabilities | $ | 246,757 |  |  | $ | 230,237 |
Other Non-Current Liabilities
| March 31, 2023 |  | September 30, 2022
Supplemental retirement plan obligations | $ | 3,902 |  |  | $ | 4,127 |
Non-current tax liabilities (1) | 93,465 |  |  | 83,758 |
Other liabilities | 10,799 |  |  | 12,237 |
Total other non-current liabilities | $ | 108,166 |  |  | $ | 100,122 |
(1) Refer to Note 12 "Income Taxes" for additional information related to our tax liabilities.

X
- Definition Composition Of Certain Financial Statement Captions [Abstract] + References No definition available. + Details
Name: | dlb_CompositionOfCertainFinancialStatementCaptionsAbstract
Namespace Prefix: | dlb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Composition of Certain Financial Statement Captions [Text Block] + References No definition available. + Details
Name: | dlb_CompositionOfCertainFinancialStatementCaptionsTextBlock
Namespace Prefix: | dlb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration