Balance Sheet Components (Tables)
 6 Months Ended
Jun. 26, 2011
Balance Sheet Components  
Schedule of Balance Sheet Components
    

 

  
     Successor  
     June 26, 2011     December 26, 2010  
     (in thousands)  

Account receivable

     

Accounts receivable, gross

    $ 130,990      $ 166,301   

Allowance for doubtful accounts

      (277 )      (326 ) 
  

 

 

    

 

 

  

Account receivable, net

    $ 130,713      $ 165,975   
  

 

 

    

 

 

  

Inventories

     

Raw materials

    $ 14,854      $ 16,537   

Work-in-process

      138,399        128,753   

Finished goods

      21,887        23,647   
  

 

 

    

 

 

  

Inventories

    $ 175,140      $ 168,937   
  

 

 

    

 

 

  

Property, plant and equipment

     

Land

    $ 51,778      $ 51,778   

Buildings and leasehold improvements

      68,268        68,437   

Equipment

      285,724        242,240   

Construction in progress

      17,825        18,745   
  

 

 

    

 

 

  
     423,595        381,200   

Less: accumulated depreciation and amortization

      (199,133 )      (121,260 ) 
  

 

 

    

 

 

  

Property, plant and equipment, net

    $ 224,462      $ 259,940   
  

 

 

    

 

 

  

Other accrued liabilities

     

Litigation reserve (1)

   $ 1,750      $ 43,034   

Others

      50,526        66,410   
  

 

 

    

 

 

  

Other accrued liabilities

    $ 52,276      $ 109,444   
  

 

 

    

 

 

  

 

(1) The litigation reserve as of June 26, 2011 decreased by $41.3 million when compared to December 26, 2010 primarily due to the settlement of the Samsung cases. See Note 14 for more information relating to Spansion v. Samsung Patent Infringement Litigation settlement.