v2.4.0.6
Balance Sheet Information
9 Months Ended
Mar. 30, 2012
Balance Sheet Information  
Balance Sheet Information

2.  Balance Sheet Information

 

Investments

 

The Company’s short-term investments are primarily comprised of readily marketable debt securities with remaining maturities of more than 90 days at the time of purchase.  With the exception of securities held for its non-qualified deferred compensation plan, which are classified as trading securities, the Company classifies its investment portfolio as available-for-sale.  The Company recognizes its available-for-sale investments at fair value with unrealized gains and losses included in Accumulated other comprehensive income (loss), which is a component of Shareholders’ equity.  The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization and accretion are included in Interest income. Realized gains and losses are included in Other, net. The cost of securities sold is based on the specific identification method.

 

As of March 30, 2012, the Company’s Restricted cash and investments consisted of $78 million in cash equivalents and investments held in trust for payment of its non-qualified deferred compensation plan liabilities and $20 million in cash and investments held as collateral at banks for various performance obligations. As of July 1, 2011, the Company’s Restricted cash and investments consisted of $84 million in cash equivalents and investments held in trust for payment of its non-qualified deferred compensation plan liabilities and $18 million in cash and investments held as collateral at banks for various performance obligations.

 

The following table summarizes, by major type, the fair value and amortized cost of the Company’s investments as of March 30, 2012:

 

(Dollars in millions)

 

Amortized
Cost

 

Unrealized
Gain/(Loss)

 

Fair
Value

 

Available-for-sale securities:

 

 

 

 

 

 

 

Money market funds

 

$

1,133

 

$

 

$

1,133

 

Commercial paper

 

363

 

 

363

 

Corporate bonds

 

207

 

 

207

 

U.S. treasuries and agency bonds

 

94

 

1

 

95

 

Auction rate securities

 

17

 

(2

)

15

 

Other debt securities

 

109

 

 

109

 

 

 

1,923

 

(1

)

1,922

 

Trading securities

 

76

 

2

 

78

 

Total

 

$

1,999

 

$

1

 

$

2,000

 

 

 

 

 

 

 

 

 

Included in Cash and cash equivalents

 

 

 

 

 

$

1,479

 

Included in Short-term investments

 

 

 

 

 

408

 

Included in Restricted cash and investments

 

 

 

 

 

98

 

Included in Other assets, net

 

 

 

 

 

15

 

Total

 

 

 

 

 

$

2,000

 

 

The Company’s available-for-sale securities include investments in auction rate securities.  Beginning in fiscal year 2008, the Company’s auction rate securities failed to settle at auction and have continued to fail through March 30, 2012.  Since the Company continues to earn interest on its auction rate securities at the maximum contractual rate, there have been no payment defaults with respect to such securities, and they are all collateralized, the Company expects to recover the entire amortized cost basis of these auction rate securities.  The Company does not intend to sell these securities and has concluded it is not more likely than not that the Company will be required to sell the securities before the recovery of their amortized cost basis.  Given the uncertainty as to when the liquidity issues associated with these securities will improve, these securities are classified within Other assets, net in the Company’s Condensed Consolidated Balance Sheets.

 

As of March 30, 2012, with the exception of the Company’s auction rate securities, the Company had no available-for-sale securities that had been in a continuous unrealized loss position for a period greater than 12 months.  The Company determined no available-for-sale securities were other-than-temporarily impaired as of March 30, 2012.

 

The fair value and amortized cost of the Company’s investments classified as available-for-sale at March 30, 2012, by remaining contractual maturity were as follows:

 

(Dollars in millions)

 

Amortized
Cost

 

Fair
Value

 

Due in less than 1 year

 

$

1,565

 

$

1,565

 

Due in 1 to 5 years

 

341

 

342

 

Thereafter

 

17

 

15

 

Total

 

$

1,923

 

$

1,922

 

 

The following table summarizes, by major type, the fair value and amortized cost of the Company’s investments as of July 1, 2011:

 

(Dollars in millions)

 

Amortized
Cost

 

Unrealized
Gain/(Loss)

 

Fair
Value

 

Available-for-sale securities:

 

 

 

 

 

 

 

Commercial paper

 

$

1,729

 

$

 

$

1,729

 

Money market funds

 

815

 

 

815

 

U.S. treasuries and agency bonds

 

190

 

 

190

 

Certificates of deposit

 

136

 

 

136

 

Corporate bonds

 

116

 

 

116

 

Auction rate securities

 

18

 

(2

)

16

 

Other debt securities

 

96

 

 

96

 

 

 

3,100

 

(2

)

3,098

 

Trading securities

 

80

 

4

 

84

 

Total

 

$

3,180

 

$

2

 

$

3,182

 

 

 

 

 

 

 

 

 

Included in Cash and cash equivalents

 

 

 

 

 

$

2,590

 

Included in Short-term investments

 

 

 

 

 

474

 

Included in Restricted cash and investments

 

 

 

 

 

102

 

Included in Other assets, net

 

 

 

 

 

16

 

Total

 

 

 

 

 

$

3,182

 

 

As of July 1, 2011, with the exception of the Company’s auction rate securities, the Company had no available-for-sale securities that had been in a continuous unrealized loss position for a period greater than 12 months.  The Company determined no available-for-sale securities were other-than-temporarily impaired as of July 1, 2011.

 

Inventories

 

(Dollars in millions)

 

March 30,
2012

 

July 1,
2011

 

Raw materials and components

 

$

366

 

$

286

 

Work-in-process

 

273

 

201

 

Finished goods

 

202

 

385

 

 

 

$

841

 

$

872

 

 

Other Current Assets

 

(Dollars in millions)

 

March 30,
2012

 

July 1,
2011

 

Vendor non-trade receivables

 

$

647

 

$

519

 

Other

 

161

 

187

 

 

 

$

808

 

$

706

 

 

Other current assets include non-trade receivables from certain manufacturing vendors resulting from the sale of components to these vendors who manufacture completed sub-assemblies or finished goods for the Company. The Company does not reflect the sale of these components in revenue and does not recognize any profits on these sales. The costs of the completed sub-assemblies are included in inventory upon purchase from the vendors.

 

Property, Equipment and Leasehold Improvements, net

 

(Dollars in millions)

 

March 30,
2012

 

July 1,
2011

 

Property, equipment and leasehold improvements

 

$

7,799

 

$

7,383

 

Accumulated depreciation and amortization

 

(5,620

)

(5,138

)

 

 

$

2,179

 

$

2,245