XML 90 R32.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Balance Sheet and Other Details (Tables) | 6 Months Ended
--- | ---
Dec. 28, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of components of accounts receivable allowance | The following table presents the activities and balances for allowance for doubtful accounts (in millions):
| June 29, 2019 |  | Charged to Costs and Expenses |  | Deductions (1) |  | December 28, 2019
Allowance for doubtful accounts | $ | 2.0 |  |  | $ | 0.6 |  |  | $ | (0.3 | ) |  | $ | 2.3 |
(1) 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 (in millions):
| December 28, 2019 |  | June 29, 2019
Finished goods | $ | 36.3 |  |  | $ | 36.7 |
Work in process | 20.4 |  |  | 26.5 |
Raw materials | 35.2 |  |  | 39.5 |
Inventories, net | $ | 91.9 |  |  | $ | 102.7 |
Schedule of components of prepayments and other current assets | The following table presents the components of prepayments and other current assets (in millions):
| December 28, 2019 |  | June 29, 2019
Prepayments | $ | 13.3 |  |  | $ | 14.2 |
Asset held for sale | 2.5 |  |  | 2.5 |
Advances to contract manufacturers | 6.2 |  |  | 5.1 |
Refundable income taxes | 9.1 |  |  | 8.9 |
Transaction tax receivables | 10.5 |  |  | 11.8 |
Other current assets | 12.9 |  |  | 7.4 |
Prepayments and other current assets | $ | 54.5 |  |  | $ | 49.9 |
Schedule of components of other current liabilities | The following table presents the components of other current liabilities (in millions):
| December 28, 2019 |  | June 29, 2019
Customer prepayments | $ | 4.7 |  |  | $ | 30.2 |
Restructuring accrual | 5.4 |  |  | 8.6 |
Income tax payable | 14.3 |  |  | 8.5 |
Warranty accrual | 5.1 |  |  | 4.7 |
Transaction tax payable | 5.0 |  |  | 3.8 |
Operating lease liabilities (Note 12) | 12.4 |  |  | — |
Foreign exchange forward contracts liability | 1.1 |  |  | 4.0 |
Other | 13.2 |  |  | 12.6 |
Other current liabilities | $ | 61.2 |  |  | $ | 72.4 |
Schedule of components of other non-current liabilities | The following table presents components of other non-current liabilities (in millions):
| December 28, 2019 |  | June 29, 2019
Pension and post-employment benefits | $ | 101.7 |  |  | $ | 103.2 |
Financing obligation | 16.3 |  |  | 25.5 |
Deferred tax liability | 12.2 |  |  | 14.6 |
Long-term deferred revenue | 18.7 |  |  | 13.2 |
Fair value of contingent consideration (1) | 33.3 |  |  | 37.7 |
Operating lease liabilities (Note 12) | 31.4 |  |  | — |
Uncertain tax position | 13.9 |  |  | 13.6 |
Other | 16.2 |  |  | 18.7 |
Other non-current liabilities | $ | 243.7 |  |  | $ | 226.5 |
(1) See “Note 6. Acquisitions” of the Notes to our Consolidated Financial Statements for more detail.

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amounts of other current assets. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other current liabilities. + References No definition available. + Details
Name: | viav_ScheduleOfOtherLiabilitiesCurrentTableTextBlock
Namespace Prefix: | viav_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of other non-current liabilities. + References No definition available. + Details
Name: | viav_ScheduleOfOtherLiabilitiesNoncurrentTableTextBlock
Namespace Prefix: | viav_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration