Supplemental Balance Sheet Information

12 Months Ended

Jun. 30, 2013

SUPPLEMENTAL BALANCE SHEET INFORMATION

Supplementary balance sheet information at June 30, 2013 and June 30, 2012, is detailed in the following tables.

Inventories

Work-in-process and finished goods inventories include raw materials, labor and overhead. Total inventories consisted of the following:

Prepaid expenses and other

Prepaid expenses and other current assets consist of the following:

Property, plant, and equipment, net

Property, plant, and equipment,net consists of the following:



(Dollars in millions)	June 30, 2013			June 30, 2012
Land, buildings and improvements	$	552.7		$	527.3
Machinery, equipment and capitalized software	641.6			586.2
Furniture and fixtures	9.0			8.5
Construction in progress	61.6			54.2
Property and equipment, at cost	1,264.9			1,176.2
Accumulated depreciation	(450.4		)	(366.5		)
Property, plant, and equipment, net	$	814.5		$	809.7

Other assets

Other assets consist of the following:



(Dollars in millions)	June 30, 2013		June 30, 2012
Deferred long term debt financing costs	$	18.2	$	22.6
Other	18.4		19.2
Total other assets	$	36.6	$	41.8

Other accrued liabilities

Other accrued liabilities consist of the following:



(Dollars in millions)	June 30, 2013		June 30, 2012
Accrued employee-related expenses	$	81.1	$	86.8
Restructuring accrual	6.0		9.8
Deferred income tax	0.9		1.6
Accrued interest	12.5		18.3
Interest rate swaps	—		23.2
Deferred revenue and fees	36.3		25.4
Accrued income tax	30.7		31.4
Other accrued liabilities and expenses	57.0		65.4
Other accrued liabilities	$	224.5	$	261.9

Allowance for doubtful accounts

Trade receivables allowance for doubtful accounts activity as follows:



(Dollars in millions)	June 30, 2013			June 30, 2012			June 30, 2011
Trade receivables allowance for doubtful accounts
Beginning balance	$	4.2		$	4.3		$	2.8
Charged to cost and expenses	2.1			0.5			1.4
Deductions and other	(0.6		)	(0.3		)	(0.1		)
Impact of foreign exchange	—			(0.3		)	0.2
Closing balance	$	5.7		$	4.2		$	4.3

Inventory reserve

Inventory reserve activity as follows:

Catalent Pharma Solutions, Inc. 10-K