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Composition Of Certain Financial Statement Captions | 12 Months Ended
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Sep. 26, 2025
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 consolidated balance sheets as of September 26, 2025 and September 27, 2024 (in thousands). Accounts Receivable and Contract Assets
Accounts Receivable and Contract Assets, net | September 26, 2025 |  | September 27, 2024
Trade accounts receivable | $ | 186,221 |  |  | $ | 170,574 |
Accounts receivable from patent administration program licensees | 152,096 |  |  | 150,252 |
Contract assets | 180,905 |  |  | 197,584 |
Accounts receivable and contract assets, gross | 519,222 |  |  | 518,410 |
Less: allowance for credit losses on accounts receivable and contract assets | (7,322) |  |  | (5,467) |
Total accounts receivable and contract assets, net | $ | 511,900 |  |  | $ | 512,943 |
Accounts receivable as of September 26, 2025 and September 27, 2024, respectively, includes unbilled accounts receivable balances of $173.5 million and $173.8 million, 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 LA's unconditional right to consideration related to its patent administration programs.
Allowance for Credit Losses | Beginning Balance | Charges/(Credits) to S&M and G&A | Deductions | Ending Balance
For fiscal year ended: |  |  |  |
September 29, 2023 | $ | 14,405 |  | $ | (793) |  | $ | (2,643) |  | $ | 10,969 |
September 27, 2024 | 10,969 |  | (2,256) |  | (1,877) |  | 6,836 |
September 26, 2025 | 6,836 |  | 2,434 |  | (988) |  | 8,282 |
Allowance for credit losses includes the provision for estimated credit losses on our sales-type leases, which was not material as of September 26, 2025 and September 27, 2024. Inventories
| September 26, 2025 |  | September 27, 2024
Raw materials | $ | 4,254 |  |  | $ | 3,079 |
Work in process | 4,187 |  |  | 4,791 |
Finished goods | 21,983 |  |  | 25,858 |
Total inventories | $ | 30,424 |  |  | $ | 33,728 |
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 consolidated balance sheets. We have included $7.5 million and $10.4 million of inventory within non-current assets as of September 26, 2025 and September 27, 2024, 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
| September 26, 2025 |  | September 27, 2024
Prepaid expenses | $ | 28,006 |  |  | $ | 29,745 |
Other current assets | 23,867 |  |  | 40,249 |
Total prepaid expenses and other current assets | $ | 51,873 |  |  | $ | 69,994 |
Other current assets included certain assets held for sale initially valued at $18.2 million as of September 27, 2024, and the estimated fair value of the assets was subsequently increased by $6.3 million for a total value of $24.5 million. During fiscal 2025, we sold $15.8 million of the assets classified as held for sale, and the remaining assets no longer met the criteria for held for sale, and as such, we reclassified $8.7 million in assets held for sale to short-term and long-term investments. Refer to Note 15 "Business Combinations" for more information. Accrued Liabilities
| September 26, 2025 |  | September 27, 2024
Amounts payable to patent administration program partners | $ | 166,315 |  |  | $ | 156,472 |
Accrued compensation and benefits | 106,579 |  |  | 97,179 |
Accrued professional fees | 21,165 |  |  | 16,568 |
Unpaid property, plant, and equipment additions | 3,439 |  |  | 17,055 |
Accrued customer refunds | 4,218 |  |  | 2,988 |
Accrued market development funds | 2,578 |  |  | 2,522 |
Other accrued liabilities | 64,962 |  |  | 54,745 |
Total accrued liabilities | $ | 369,256 |  |  | $ | 347,529 |
Other Non-Current Liabilities
| September 26, 2025 |  | September 27, 2024
Supplemental retirement plan obligations | $ | 5,315 |  |  | $ | 4,946 |
Non-current tax liabilities (1) | 46,159 |  |  | 78,355 |
Other liabilities | 48,369 |  |  | 52,551 |
Total other non-current liabilities | $ | 99,843 |  |  | $ | 135,852 |
(1) Refer to Note 12 "Income Taxes" for additional information related to our tax liabilities.

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