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Balance Sheet Components | 9 Months Ended
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Mar. 29, 2019
Balance Sheet Related Disclosures [Abstract] |
Balance Sheet Components | Balance Sheet Components Cash, Cash Equivalents, and Restricted Cash The following table provides a summary of our cash, cash equivalents, and restricted cash reported within the Condensed Consolidated Balance Sheets that reconciles to the corresponding amount in the Condensed Consolidated Statement of Cash Flows:
(In thousands) | March 29, 2019 |  | June 29, 2018
Cash and cash equivalents | $ | 36,053 |  |  | $ | 37,425 |
Restricted cash | — |  |  | 3 |
Restricted cash included in other assets | 262 |  |  | 336 |
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows | $ | 36,315 |  |  | $ | 37,764 |
Accounts Receivable, net Our net accounts receivable are summarized below:
(In thousands) | March 29, 2019 |  | June 29, 2018
Accounts receivable | $ | 47,644 |  |  | $ | 44,656 |
Less: Allowances for collection losses | (2,022 | ) |  | (1,588 | )
Total accounts receivable, net | $ | 45,622 |  |  | $ | 43,068 |
Inventories Our inventories are summarized below:
(In thousands) | March 29, 2019 |  | June 29, 2018
Finished products | $ | 6,649 |  |  | $ | 15,496 |
Work in process | — |  |  | 3,246 |
Raw materials and supplies | 3,660 |  |  | 2,548 |
Total inventories | $ | 10,309 |  |  | $ | 21,290 |
Deferred cost of revenue included within finished goods | $ | — |  |  | $ | 3,667 |
Consigned inventories included within raw materials and supplies | $ | 1,641 |  |  | $ | 1,492 |
We record recovery or charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecast, product transitioning, or discontinuance. During the three and nine months ended March 29, 2019, we recorded a net recovery of $64,000 and $311,000, respectively, in each case related to previously reserved inventory due to sell through. Such recovery or charges during the three and nine months ended March 29, 2019 and March 30, 2018 were classified in cost of product sales as follows:
| Three Months Ended |  | Nine Months Ended
(In thousands) | March 29, 2019 |  | March 30, 2018 |  | March 29, 2019 |  | March 30, 2018
Excess and obsolete inventory (recovery) charges | $ | (64 | ) |  | $ | (138 | ) |  | $ | (311 | ) |  | $ | (280 | )
Customer service inventory write-downs | 313 |  |  | 309 |  |  | 715 |  |  | 656 |
Total inventory (recovery) charges | $ | 249 |  |  | $ | 171 |  |  | $ | 404 |  |  | $ | 376 |
Property, Plant and Equipment, net Our property, plant and equipment, net are summarized below:
(In thousands) | March 29, 2019 |  | June 29, 2018
Land | $ | 710 |  |  | $ | 710 |
Buildings and leasehold improvements | 11,663 |  |  | 11,597 |
Software | 17,439 |  |  | 15,498 |
Machinery and equipment | 48,339 |  |  | 48,076 |
Total property, plant and equipment, gross | 78,151 |  |  | 75,881 |
Less: Accumulated depreciation and amortization | (61,302 | ) |  | (58,702 | )
Total property, plant and equipment, net | $ | 16,849 |  |  | $ | 17,179 |
Depreciation and amortization expense related to property, plant and equipment, including amortization of software developed for internal use, was as follows:
| Three Months Ended |  | Nine Months Ended
(In thousands) | March 29, 2019 |  | March 30, 2018 |  | March 29, 2019 |  | March 30, 2018
Depreciation and amortization | $ | 1,024 |  |  | $ | 1,391 |  |  | $ | 3,408 |  |  | $ | 3,981 |
Accrued Expenses Our accrued expenses are summarized below:
(In thousands) | March 29, 2019 |  | June 29, 2018
Accrued compensation and benefits | $ | 7,319 |  |  | $ | 8,574 |
Accrued agent commissions | 2,288 |  |  | 1,774 |
Accrued warranties | 3,434 |  |  | 3,196 |
Other | 9,193 |  |  | 12,320 |
Total accrued expenses | $ | 22,234 |  |  | $ | 25,864 |
Accrued Warranties We accrue for the estimated cost to repair or replace products under warranty. Changes in our warranty liability, which is included as a component of accrued expenses in the unaudited Condensed Consolidated Balance Sheets were as follows:
| Three Months Ended |  | Nine Months Ended
(In thousands) | March 29, 2019 |  | March 30, 2018 |  | March 29, 2019 |  | March 30, 2018
Balance as of the beginning of the period | $ | 3,416 |  |  | $ | 3,168 |  |  | $ | 3,196 |  |  | $ | 3,056 |
Warranty provision recorded during the period | 466 |  |  | 589 |  |  | 1,632 |  |  | 1,817 |
Consumption during the period | (448 | ) |  | (585 | ) |  | (1,394 | ) |  | (1,701 | )
Balance as of the end of the period | $ | 3,434 |  |  | $ | 3,172 |  |  | $ | 3,434 |  |  | $ | 3,172 |
Advance Payments and Unearned Revenue Our advance payments and unearned revenue are summarized below:
(In thousands) | March 29, 2019 |  | June 29, 2018
Advance payments | $ | 1,836 |  |  | $ | 7,151 |
Unearned revenue | 16,671 |  |  | 12,149 |
Total advance payments and unearned revenue | $ | 18,507 |  |  | $ | 19,300 |
Excluded from the balances above are $8.1 million and $6.6 million in long-term unearned revenue as of March 29, 2019 and June 29, 2018, respectively.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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