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Balance Sheet and Other Details (Tables) | 12 Months Ended
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Jun. 30, 2018
Balance Sheet and Other Details |
Activities and balances for allowance for doubtful accounts | The table below provides components of accounts receivable reserves and allowances, as follows (in millions):
| June 30, 2018 |  | July 1, 2017
Allowance for doubtful accounts | $ | 2.4 |  |  | $ | 1.6 |
Sales allowance | 1.9 |  |  | 3.4 |
Total accounts receivable reserves and allowances | $ | 4.3 |  |  | $ | 5.0 |
The table below presents the activities and balances for allowance for doubtful accounts, as follows (in millions):
| Balance at Beginning of Period |  | Acquisitions (1) |  | Charged to Costs and Expenses |  | Deduction (2) |  | Balance at End of Period
Year Ended June 30, 2018 | $ | 1.6 |  |  | $ | 0.7 |  |  | $ | (0.4 | ) |  | $ | 0.5 |  |  | $ | 2.4 |
Year Ended July 1, 2017 | 2.2 |  |  | — |  |  | (0.2 | ) |  | (0.4 | ) |  | 1.6 |
Year Ended July 2, 2016 | 2.4 |  |  | — |  |  | 0.3 |  |  | (0.5 | ) |  | 2.2 |
(1) See “Note 7. Acquisitions” of the Notes to Consolidated Financial Statements for detail of acquisition. (2) Represents the effect of currency translation adjustments and write-offs of uncollectible accounts, net of recoveries.
Schedule of components of inventories | The following table presents the components of inventories, net, as follo ws (in millions):
| June 30, 2018 |  | July 1, 2017
Finished goods | $ | 31.7 |  |  | $ | 24.9 |
Work in process | 24.4 |  |  | 10.3 |
Raw materials | 36.2 |  |  | 12.8 |
Inventories, net | $ | 92.3 |  |  | $ | 48.0 |
Schedule of components of prepayments and other current assets | The following table presents the components of prepayments and other current assets, as follo ws (in millions):
| June 30, 2018 |  | July 1, 2017
Prepayments | $ | 10.8 |  |  | $ | 8.3 |
Other current assets | 44.0 |  |  | 42.5 |
Prepayments and other current assets | $ | 54.8 |  |  | $ | 50.8 |
Schedule of components of property, plant and equipment | The following table presents the components of property, plant and equipment, net, as follows (in millions):
| June 30, 2018 |  | July 1, 2017
Land | $ | 20.6 |  |  | $ | 14.5 |
Buildings and improvements | 37.2 |  |  | 31.4 |
Machinery and equipment | 254.7 |  |  | 225.8 |
Furniture, fixtures, software and office equipment | 108.9 |  |  | 111.2 |
Leasehold improvements | 55.9 |  |  | 58.1 |
Construction in progress | 21.8 |  |  | 17.8 |
Property, plant and equipment, gross | 499.1 |  |  | 458.8 |
Less: Accumulated depreciation and amortization | (328.6 | ) |  | (321.9 | )
Property, plant and equipment, net | $ | 170.5 |  |  | $ | 136.9 |
Schedule of components of other current liabilities | The following table presents the components of other current liabilities, as follows (in millions):
| June 30, 2018 |  | July 1, 2017
Customer prepayments | $ | 37.9 |  |  | $ | 35.2 |
Restructuring accrual | 7.5 |  |  | 8.8 |
Income tax payable | 5.9 |  |  | 3.3 |
Warranty accrual | 4.7 |  |  | 2.9 |
VAT liabilities | 1.7 |  |  | 2.2 |
Deferred compensation plan | 1.6 |  |  | 2.0 |
Foreign exchange forward contracts liability | 11.7 |  |  | 1.3 |
Other | 6.0 |  |  | 5.7 |
Other current liabilities | $ | 77.0 |  |  | $ | 61.4 |
Schedule of components of other non-current liabilities | The following table presents the components of other non-current liabilities, as follo ws (in millions):
| June 30, 2018 |  | July 1, 2017
Pension and post-employment benefits | $ | 100.0 |  |  | $ | 99.4 |
Deferred tax liability | 20.1 |  |  | 1.8 |
Financing obligation | 26.8 |  |  | 27.8 |
Long-term deferred revenue | 13.7 |  |  | 14.0 |
Other | 22.2 |  |  | 20.9 |
Other non-current liabilities | $ | 182.8 |  |  | $ | 163.9 |
Schedule of components of interest and other income (expense), net | The following table presents the components of interest and other income, net, as follows (in millions):
| Years Ended
| June 30, 2018 |  | July 1, 2017 |  | July 2, 2016
Interest income | $ | 15.9 |  |  | $ | 11.1 |  |  | $ | 5.9 |
Foreign exchange gains (loss), net | (1.3 | ) |  | 0.9 |  |  | (2.6 | )
Loss on extinguishment of debt (1) | (5.0 | ) |  | (1.1 | ) |  | — |
Other income (expense), net | 0.1 |  |  | 2.2 |  |  | (0.8 | )
Interest and other income, net | $ | 9.7 |  |  | $ | 13.1 |  |  | $ | 2.5 |
(1) | In connection with the debt extinguishment, a loss of $5.0 million was recognized. Refer to “Note 12. Debt” for more information.

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