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Document and Entity Information Document - USD ($) $ in Millions	12 Months Ended
	Jun. 29, 2018	Aug. 15, 2018	Dec. 29, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	AVIAT NETWORKS, INC.
Entity Central Index Key	0001377789
Current Fiscal Year End Date	--06-29
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Jun. 29, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		5,370,278
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 45.0

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Revenues:
Total revenues	$ 242,506	$ 241,874	$ 268,690
Cost of revenues:
Total cost of revenues	162,003	166,402	206,973
Gross margin	80,503	75,472	61,717
Operating expenses:
Research and development expenses	19,750	18,684	20,806
Selling and administrative expenses	58,157	57,184	65,902
Restructuring charges	1,279	589	2,455
Total operating expenses	79,186	76,457	89,163
Operating income (loss)	1,317	(985)	(27,446)
Interest income	198	261	252
Interest expense	(29)	(50)	(104)
Other (expense) income	(220)	169	(1,245)
Income (loss) from continuing operations before income taxes	1,266	(605)	(28,543)
(Benefit from) provision for income taxes	(1,036)	16	1,635
Income (loss) from continuing operations	2,302	(621)	(30,178)
Income from discontinued operations, net of tax	0	0	541
Net income (loss)	2,302	(621)	(29,637)
Less: Net income attributable to noncontrolling interests, net of tax	457	202	270
Net income (loss) attributable to Aviat Networks	1,845	(823)	(29,907)
Amount attributable to Aviat Networks
Net income (loss) from continuing operations, net of tax	1,845	(823)	(30,448)
Net income from discontinued operations, net of tax	$ 0	$ 0	$ 541
Basic income (loss) per share attributable to Aviat Networks’ common stockholders:
Continuing operations (dollars per share)	$ 0.35	$ (0.16)	$ (5.81)
Discontinued operations (dollars per share)	0.00	0.00	0.10
Net income (loss) (dollars per share)	0.35	(0.16)	(5.71)
Diluted income (loss) per share attributable to Aviat Networks’ common stockholders:
Continuing operations (dollars per share)	0.33	(0.16)	(5.81)
Discontinued operations (dollars per share)	0.00	0.00	0.10
Net income (loss) (in dollars per share)	$ 0.33	$ (0.16)	$ (5.71)
Weighted average shares outstanding, basic and diluted
Basic (in shares)	5,336	5,292	5,238
Diluted (in shares)	5,647	5,292	5,238
Product Sales
Revenues:
Total revenues	$ 151,685	$ 153,517	$ 167,827
Cost of revenues:
Total cost of revenues	100,112	105,183	128,727
Services
Revenues:
Total revenues	90,821	88,357	100,863
Cost of revenues:
Total cost of revenues	$ 61,891	$ 61,219	$ 78,246

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Statement of Comprehensive Income [Abstract]
Net Income (loss)	$ 2,302	$ (621)	$ (29,637)
Cash flow hedges:
Reclassification adjustments for (gain) loss included in net income (loss)	0	0	(41)
Net change in unrealized (loss) gain on hedging activities	0	0	(41)
Foreign currency translation:
Loss arising during period	(820)	(279)	(2,488)
Reclassification of gain on liquidation of subsidiary	0	(349)	0
Net change in cumulative translation adjustment	(820)	(628)	(2,488)
Other comprehensive loss	(820)	(628)	(2,529)
Comprehensive income (loss)	1,482	(1,249)	(32,166)
Comprehensive income attributable to noncontrolling interests, net of tax	457	202	270
Comprehensive income (loss) attributable to Aviat Networks	$ 1,025	$ (1,451)	$ (32,436)

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Current Assets:
Cash and cash equivalents	$ 37,425	$ 35,658
Restricted cash	3	541
Short-term investments	0	264
Accounts receivable, net	43,068	45,945
Unbilled receivables	14,167	12,110
Inventories	21,290	21,794
Customer service inventories	1,507	1,871
Other current assets	6,006	6,402
Total current assets	123,466	124,585
Property, plant and equipment, net	17,179	16,406
Deferred income taxes	5,600	6,178
Other assets	9,816	5,407
Total long-term assets	32,595	27,991
TOTAL ASSETS	156,061	152,576
Current Liabilities:
Short-term debt	9,000	9,000
Accounts payable	30,878	33,606
Accrued expenses	25,864	21,933
Advance payments and unearned income	19,300	20,004
Restructuring liabilities	1,426	1,475
Total current liabilities	86,468	86,018
Unearned income	6,593	7,062
Other long-term liabilities	1,250	1,022
Reserve for uncertain tax positions	2,941	2,453
Deferred income taxes	1,293	1,681
Total liabilities	98,545	98,236
Commitments and contingencies (Note 12)
Equity:
Preferred stock, $0.01 par value; 50,000,000 shares authorized; none issued	0	0
Common stock, $0.01 par value; 300,000,000 shares authorized; 5,351,155 and 5,317,766 shares issued and outstanding as of as of June 29, 2018 and June 30, 2017, respectively	54	53
Additional paid-in-capital	816,426	813,733
Accumulated deficit	(746,359)	(748,204)
Accumulated other comprehensive loss	(12,605)	(11,785)
Total Aviat Networks stockholders’ equity	57,516	53,797
Noncontrolling interests	0	543
Total equity	57,516	54,340
TOTAL LIABILITIES AND EQUITY	$ 156,061	$ 152,576

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 29, 2018	Jun. 30, 2017	Sep. 06, 2016
Statement of Financial Position [Abstract]
Preferred Stock par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares issued	0	0
Common stock par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock shares authorized	300,000,000	300,000,000
Common stock, shares issued	5,351,155	5,317,766
Common stock, shares outstanding	5,351,155	5,317,766

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Operating Activities
Net Income (loss)	$ 2,302	$ (621)	$ (29,637)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	5,199	5,840	6,648
(Recovery) provision for uncollectible receivables	(17)	(580)	1,532
Share-based compensation	2,357	2,111	1,836
Deferred tax assets, net	(3,155)	75	(334)
Charges for inventory and customer service inventory write-downs	364	1,137	9,868
Loss on disposition of property, plant and equipment, net	75	153	827
Gain on liquidation of subsidiary	0	(349)	0
Changes in operating assets and liabilities:
Accounts receivable	2,828	18,178	17,023
Unbilled receivables	(2,067)	(6,986)	12,041
Inventories	615	6,383	(4,995)
Customer service inventories	(445)	90	2,419
Accounts payable	(2,225)	608	(13,976)
Accrued expenses	2,772	(1,310)	(599)
Advance payments and unearned income	(995)	(13,099)	(4,425)
Income taxes payable or receivable	1,253	1,415	2
Other assets and liabilities	(652)	(3,640)	2,126
Net cash provided by operating activities	8,209	9,405	356
Investing Activities
Payments for acquisition of property, plant and equipment	(6,563)	(4,021)	(1,574)
Purchase of short-term investments	0	(139)	(222)
Maturities of short-term investments	264	122	0
Net cash used in investing activities	(6,299)	(4,038)	(1,796)
Financing Activities
Proceeds from borrowings	36,000	33,000	36,000
Repayments of borrowings	(36,000)	(33,000)	(36,000)
Proceeds from issuance of common stock under employee stock plans	20	21	13
Payments for repurchase of Company stock	(8)	0	0
Net cash provided by financing activities	12	21	13
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(727)	(244)	(2,347)
Net increase (decrease) in cash, cash equivalents and restricted cash	1,195	5,144	(3,774)
Cash, cash equivalents and restricted cash, beginning of year	36,569	31,425	35,199
Cash, cash equivalents and restricted cash, end of year	37,764	36,569	31,425
Non-cash investing activities
Reclassification of property, plant and equipment to inventory	0	0	1,094
Unpaid property, plant and equipment	805	1,219	1,261
Noncontrolling interests buyout	603	0	0
Supplemental disclosures of cash flow information:
Cash paid for interest	29	94	111
Cash paid (refunded) for income taxes, net	$ 1,282	$ (313)	$ 1,964

Consolidated Statements of Equity - USD ($) $ in Thousands	Total	Total Aviat Networks Stockholders’ Equity	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interests
Balance in shares at Jul. 03, 2015			5,208,200
Balance at Jul. 03, 2015	$ 83,809	$ 83,738	$ 52	$ 809,788	$ (717,474)	$ (8,628)	$ 71
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(29,637)	(29,907)			(29,907)		270
Other comprehensive income (loss), net of tax	(2,529)	(2,529)				(2,529)
Issuance of common stock under employee stock plans (in shares)			54,498
Issuance of common stock under employee stock plans	13	13	$ 1	12
Fractional shares buyback and other (in shares)			(1,657)
Fractional shares buyback and other	(35)	(35)		(35)
Share-based compensation	1,836	1,836		1,836
Balance in shares at Jul. 01, 2016			5,261,041
Balance at Jul. 01, 2016	53,457	53,116	$ 53	811,601	(747,381)	(11,157)	341
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	(621)	(823)			(823)		202
Other comprehensive income (loss), net of tax	(628)	(628)				(628)
Issuance of common stock under employee stock plans (in shares)			56,725
Issuance of common stock under employee stock plans	21	21		21
Share-based compensation	$ 2,111	2,111		2,111
Balance in shares at Jun. 30, 2017	5,317,766		5,317,766
Balance at Jun. 30, 2017	$ 54,340	53,797	$ 53	813,733	(748,204)	(11,785)	543
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income	2,302	1,845			1,845		457
Other comprehensive income (loss), net of tax	(820)	(820)				(820)
Issuance of common stock under employee stock plans (in shares)			33,889
Issuance of common stock under employee stock plans	20	20	$ 1	19
Stock Repurchase (in shares)			(500)
Stock repurchase	(8)	(8)		(8)
Share-based compensation	2,357	2,357		2,357
Noncontrolling interests buyout	$ (675)	325		325			$ (1,000)
Balance in shares at Jun. 29, 2018	5,351,155		5,351,155
Balance at Jun. 29, 2018	$ 57,516	$ 57,516	$ 54	$ 816,426	$ (746,359)	$ (12,605)

The Company and Summary of Significant Accounting Policies

12 Months Ended

Jun. 29, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The Company and Summary of Significant Accounting Policies

The Company

We design, manufacture and sell a range of wireless networking solutions and services to mobile and fixed telephone service providers, private network operators, government agencies, transportation and utility companies, public safety agencies and broadcast system operators across the globe. Our products include broadband wireless access base stations and customer premises equipment for fixed and mobile, point-to-point digital microwave radio systems for access, backhaul, trunking and license-exempt applications, supporting new network deployments, network expansion, and capacity upgrades.

We were incorporated in Delaware in 2006 to combine the businesses of Harris Corporation’s Microwave Communications Division (“MCD”) and Stratex Networks, Inc. (“Stratex”). On January 28, 2010, we changed our corporate name from Harris Stratex Networks, Inc. to Aviat Networks, Inc. (“the Company”, “Aviat Networks,” “Aviat”, “we,” “us,” and “our”) to more effectively reflect our business and communicate our brand identity to customers. Additionally, the change of our corporate name was to comply with the termination of the Harris Corporation (“Harris”) trademark licensing agreement resulting from the spin-off by Harris of its interest in our stock to its stockholders in May 2009.

Basis of Presentation

The consolidated financial statements include the accounts of Aviat Networks and its wholly-owned and majority owned subsidiaries. Significant intercompany transactions and accounts have been eliminated. Certain amounts in the prior-years consolidated financial statements have been reclassified to conform to the current-year presentation.

Our fiscal year ends on the Friday nearest June 30. This was June 29 for fiscal 2018, June 30 for fiscal 2017 and July 1 for fiscal 2016. Fiscal years 2018, 2017 and 2016 presented each included 52 weeks. In these notes to consolidated financial statements, we refer to our fiscal years as “fiscal 2018”, “fiscal 2017” and “fiscal 2016.”

Use of Estimates

The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) requires us to make estimates, assumptions and judgments affecting the amounts reported and related disclosures. Estimates are based upon historical factors, current circumstances and the experience and judgment of our management. We evaluate our estimates and assumptions on an ongoing basis and may employ outside experts to assist us in making these evaluations. Changes in such estimates, based on more accurate information, or different assumptions or conditions, may affect amounts reported in future periods. Such estimates affect significant items, including revenue recognition, provision for uncollectible receivables, inventory valuation, valuation allowances for deferred tax assets, uncertainties in income taxes, restructuring obligations, product warranty obligations, share-based awards, contingencies, recoverability of long-lived assets and useful lives of property, plant and equipment.

Reverse Stock Split

On June 14, 2016, we effected a reverse stock split of all of the outstanding shares of our common stock at a ratio of 1-for-12 (“Reverse Stock Split”). The authorized shares of 300 million and par value per share of the common stock at $0.01 per share remain unchanged after the reverse stock split. All share and per-share data in our consolidated financial statements and applicable disclosures have been retroactively adjusted to reflect this reverse stock split.

To reflect the reverse stock split on shareholders' equity, we reclassified an amount equal to the par value of the reduced shares from the common stock par value account to the additional paid in capital account, resulting in no net impact to shareholders' equity on our consolidated balance sheets.

Cash, Cash Equivalents, Restricted Cash and Short-Term Investments

We consider all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are carried at amortized cost, which approximates fair value due to the short-term nature of these investments. Investments with an original maturity of greater than three months are accounted for as short-term investments and are classified as such at the time of purchase.

We hold cash, cash equivalents and short-term investments at several major financial institutions, which often significantly exceed Federal Deposit Insurance Corporation insured limits. However, a substantial portion of the cash equivalents is invested in prime money market funds which are backed by the securities in the fund. Our short-term investments are comprised of time deposits and certificates of deposit. We classify our marketable securities as “available-for-sale” because we view our entire portfolio as available for use in our current operations.

As of June 29, 2018 and June 30, 2017, all of our high-quality marketable debt securities were invested in prime money market funds and were classified as cash equivalents except for $0.3 million classified as short-term investments as of June 30, 2017. There were no short-term investments as of June 29, 2018.

Cash and cash equivalents that are restricted as to withdrawal or usage under the terms of contractual agreements are recorded as restricted cash. At June 30, 2017, our short-term restricted cash of $0.5 million mainly included cash balances of one of our international subsidiaries. Our long-term restricted cash included the cash balance in our disability insurance voluntary plan account that cannot be used by us for any operating purposes other than to pay benefits to the insured employees and was recorded in other assets in our consolidated balance sheets and the corresponding liabilities were included in other long-term liabilities in our consolidated balance sheets.

Significant Concentrations

We typically invoice our customers for the sales order (or contract) value of the related products delivered at various milestones, including order receipt, shipment, installation and acceptance and for services when rendered. Our trade receivables are derived from sales to customers located in North America, Africa, Europe, the Middle East, Russia, Asia-Pacific and Latin America.

Accounts receivable is presented net of allowance for estimated uncollectible accounts to reflect any loss anticipated on the collection of accounts receivable balances. We calculate the allowance based on our history of write-offs, level of past due accounts and the economic status of the customers. The fair value of our accounts receivable approximates their net realizable value.

We regularly require letters of credit from some customers and, from time to time, we discount these letters of credit issued by customers through various financial institutions. The discounting of letters of credit depends on many factors, including the willingness of financial institutions to discount the letters of credit and the cost of such arrangements. Under these arrangements, collection risk is fully transferred to the financial institutions. We record the financing charges on discounting these letters of credit as interest expense.

During fiscal 2018, 2017 and 2016, we had one customer in Africa, Mobile Telephone Networks Group (“MTN Group”) that accounted for 13%, 14% and 18%, respectively, of our total revenue. As of June 29, 2018 and June 30, 2017, MTN Group accounted for approximately 13% and 26%, respectively, of our accounts receivable. No other customers accounted for more than 10% of our revenue or accounts receivable for the years presented. The loss of all business from MTN Group or any other significant customers, could adversely affect our results of operations, cash flows and financial position.

Financial instruments that potentially subject us to a concentration of credit risk consist principally of cash equivalents, marketable debt securities, trade accounts receivable and financial instruments used in foreign currency hedging activities. We invest our excess cash primarily in prime money market funds and certificates of deposit. We are exposed to credit risks related to such instruments in the event of default or decrease in credit-worthiness of the issuers of the investments.

We perform ongoing credit evaluations of our customers and generally do not require collateral on accounts receivable, as the majority of our customers are large, well-established companies. However, in certain circumstances, we may require letters of credit, additional guarantees or advance payments. We maintain allowances for collection losses, but historically have not experienced any significant losses related to any particular geographic area. Our customers are primarily in the telecommunications industry, so our accounts receivable are concentrated within one industry and exposed to concentrations of credit risk within that industry. Accounts receivable are written off when attempts to collect outstanding amounts have been exhausted or there are other indicators that the amounts are no longer collectible.

We rely on third parties to manufacture our products and we purchase raw materials from third-party vendors. We outsource our manufacturing services to two independent manufacturers. In addition, we purchase certain strategic component inventory which is consigned to our third-party manufacturers. Other components included in our products are sourced from various suppliers and are principally industry standard parts and components that are available from multiple vendors. The inability of a contract manufacturer or supplier to fulfill our supply requirements or changes in their financial or business condition could disrupt our ability to supply quality products to our customers, and thereby may have a material adverse effect on our business and operating results.

We have entered into agreements relating to our foreign currency contracts with Silicon Valley Bank, a multinational financial institution. The amounts subject to credit risk arising from the possible inability of any such parties to meet the terms of their contracts are generally limited to the amounts, if any, by which such party’s obligations exceed our obligations to that party.

Inventories

Inventories are valued at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using standard cost, which approximates actual cost on a weighted-average first-in-first-out basis. We regularly review inventory quantities on hand and record adjustments to reduce the cost of inventory for excess and obsolete inventory based primarily on our estimated forecast of product demand and production requirements. Inventory adjustments are measured as the difference between the cost of the inventory and net realizable value based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower-cost basis for that inventory is established, and any subsequent improvements in facts and circumstances do not result in the restoration or increase in that newly established cost basis.

Customer Service Inventories

Our customer service inventories are stated at the lower of cost and net realizable value. We carry service parts because we generally provide product warranty for 12 to 36 months and earn revenue by providing enhanced and extended warranty and repair service during and beyond this warranty period. Customer service inventories consist of both component parts, which are primarily used to repair defective units, and finished units, which are provided for customer use permanently or on a temporary basis while the defective unit is being repaired. We record adjustments to reduce the carrying value of customer service inventories to their net realizable value. Factors influencing these adjustments include product life cycles, end of service life plans and volume of enhanced or extended warranty service contracts. Estimates of net realizable value involve significant estimates and judgments about the future, and revisions would be required if these factors differ from our estimates.

Property, Plant and Equipment

Property, plant and equipment are stated on the basis of cost less accumulated depreciation and amortization. We capitalize costs of software, consulting services, hardware and other related costs incurred to purchase or develop internal-use software. We expense costs incurred during preliminary project assessment, re-engineering, training and application maintenance.

Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized on the straight-line method over the shorter of the remaining lease term or the estimated useful life of the improvements. The useful lives of the assets are generally as follows:



Buildings	40 years
Leasehold improvements	2 to 10 years
Software	3 to 5 years
Machinery and equipment	2 to 5 years

Expenditures for maintenance and repairs are charged to expense as incurred. Cost and accumulated depreciation of assets sold or retired are removed from the respective property accounts, and any gain or loss is reflected in the consolidated statements of operations.

Impairment of Long-Lived Assets

We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Impairment is considered to exist if the total estimated future cash flows on an undiscounted basis are less than the carrying amount of the assets. If impairment exists, the impairment loss is measured and recorded based on discounted estimated future cash flows. In estimating future cash flows, assets are grouped at the lowest levels for which there are identifiable cash flows that are largely independent of cash flows from other asset groups.

Our estimate of future cash flows is based upon, among other things, certain assumptions about expected future operating performance, growth rates and other factors. The actual cash flows realized from these assets may vary significantly from our estimates due to increased competition, changes in technology, fluctuations in demand, consolidation of our customers, reductions in average selling prices and other factors. Assumptions underlying future cash flow estimates are therefore subject to significant risks and uncertainties.

Warranties

On product sales, we provide for future warranty costs upon product delivery. The specific terms and conditions of those warranties vary depending upon the product sold and the country in which we do business. In the case of products sold by us, our warranties generally start from the delivery date and continue for one to three years, depending on the terms.

Many of our products are manufactured to customer specifications and their acceptance is based on meeting those specifications. Factors that affect our warranty liabilities include the number of product units subject to warranty protection, historical experience and management’s judgment regarding anticipated rates of warranty claims and cost per claim. We assess the adequacy of our recorded warranty liabilities every quarter and make adjustments to the liabilities as necessary.

Noncontrolling Interests

A noncontrolling interest represents the equity interest in a subsidiary that is not attributable, either directly or indirectly, to Aviat Networks and is reported as our equity, separately from our controlling interests. The noncontrolling interests relate to our ownership interest in a subsidiary company in South Africa with a local partner, where we are the majority owner at 51%. Revenues, expenses, gains, losses, net loss and other comprehensive income (loss) are reported in the consolidated financial statements at the consolidated amounts, which include the amounts attributable to both the controlling and noncontrolling interests. During the fourth quarter of fiscal year 2018, we acquired the remaining interest of this subsidiary for $0.6 million which was recorded as “Accrued expenses” on our Consolidated Balance Sheets as of June 29, 2018. This amount will be fully paid through four installments during fiscal 2019.

Operating Leases

We lease facilities and equipment under various operating leases. These lease agreements generally include rent escalation clauses, and many include renewal periods at our option. We recognize expense for scheduled rent increases on a straight-line basis over the lease term beginning with the date we take possession of the leased space. Leasehold improvements made either at the inception of the lease or during the lease term are amortized over the current lease term, or estimated life, if shorter.

Foreign Currency Translation

The functional currency of our subsidiaries located in the United Kingdom, Singapore, Mexico, Algeria and New Zealand is the United States (“U.S.”) dollar. Determination of the functional currency is dependent upon the economic environment in which an entity operates as well as the customers and suppliers the entity conducts business with. Changes in facts and circumstances may occur which could lead to a change in the functional currency of that entity. Accordingly, all of the monetary assets and liabilities of these subsidiaries are re-measured into U.S. dollars at the current exchange rate as of the applicable balance sheet date, and all non-monetary assets and liabilities are re-measured at historical rates. Income and expenses are re-measured at the average exchange rate prevailing during the period. Gains and losses resulting from the re-measurement of these subsidiaries’ financial statements are included in the consolidated statements of operations.

Our other international subsidiaries use their respective local currency as their functional currency. Assets and liabilities of these subsidiaries are translated at the local current exchange rates in effect at the balance sheet date, and income and expense accounts are translated at the average exchange rates during the period. The resulting translation adjustments are included in accumulated other comprehensive loss.

Gains and losses resulting from foreign exchange transactions and revaluation of monetary assets and liabilities in non-functional currencies are included in either cost of product sales and services or other income (expense) in the accompanying consolidated statements of operations, based on the nature of the transactions. Net foreign exchange gain (loss) recorded in our consolidated statements of operations during fiscal 2018, 2017 and 2016 was as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Amount included in costs of revenues	$	402		$	(847	)	$	(556	)
Amount included in other (expense) income	(188		)	135			(1,245		)
Total foreign exchange gain (loss), net	$	214		$	(712	)	$	(1,801	)

Retirement Benefits

As of June 29, 2018, we provided retirement benefits to substantially all employees primarily through our defined contribution retirement plans. These plans have matching and savings elements. Contributions by us to these retirement plans are based on profits and employees’ savings with no other funding requirements. Contributions to retirement plans are expensed as incurred. Retirement plan expense amounted to $1.9 million, $1.8 million and $2.0 million in fiscal 2018, 2017 and 2016, respectively.

Revenue Recognition

We generate substantially all of our revenue from the sales or licensing of our microwave radio and wireless access systems, network management software, and professional services including installation, commissioning, maintenance and support services and training. Principal customers for our products and services include domestic and international wireless/mobile service providers, original equipment manufacturers, resellers, system integrators, as well as private network users such as public safety agencies, government institutions, and utility, pipeline, railroad and other industrial enterprises that operate broadband wireless networks. Our customers generally purchase a combination of our products and services as part of a multiple element arrangement. Our assessment of which revenue recognition guidance is appropriate to account for each element in an arrangement can involve significant judgment.

Revenue from product sales is generated predominately from the sales of products manufactured by third-party manufacturers to whom we have outsourced our manufacturing processes. In general, printed circuit assemblies, mechanical housings, and packaged modules are manufactured by contract manufacturing partners, with periodic business reviews of material levels and obsolescence. Product assembly, product testing, complete system integration and system testing may either be performed within our own facilities or at the locations of our third-party manufacturers.

Revenue from services includes certain installation, extended warranty, customer support, consulting, training and education. It also can include certain revenue generated from the resale of equipment purchased on behalf of customers for installation service contracts we perform for customers. Such equipment may include towers, antennas, and other related materials. Maintenance and support services are generally offered to our customers over a specified period of time and from sales and subsequent renewals of maintenance and support contracts.

We recognize revenue when the earnings process is complete as evidenced by persuasive evidence of an arrangement, delivery has occurred, the sales price is fixed or determinable and collectability is reasonably assured. Revenue is recognized net of allowances for returns, discounts and any taxes collected from customers and subsequently remitted to governmental authorities. Delivery does not occur until products have been shipped or services have been provided to the customer, title and risk of loss has transferred to the customer, and (if applicable) either customer acceptance has been obtained or customer acceptance provisions have lapsed. The sales price is not considered to be fixed or determinable until all contingencies related to the sale have been resolved. Revenue from net product sales is recognized when title and risk of loss has transferred to the customer and there are no unfulfilled company obligations that affect the customer’s final acceptance of the arrangement. We recognize maintenance and support services revenue ratably over the maintenance or service period. Professional services revenue consists of fees we earn related to consulting and educational services. We recognize revenue from professional services as the services are performed or upon written acceptance from customers, if applicable, or acceptance provisions have lapsed assuming all other conditions for revenue recognition noted above have been met.

We often enter into multiple contractual agreements with the same customer. Such agreements are reviewed to determine whether they should be evaluated as one arrangement. If an arrangement, other than a long-term contract, requires the delivery or performance of multiple deliverables or elements, we determine whether the individual elements represent “separate units of accounting”. Based on the terms and conditions of our typical product sales arrangement, we believe that our products and services can be accounted for as separate units because our products and services have value to our customers on a stand-alone basis.

When a sale involves multiple deliverables, the entire fee from the arrangement is allocated to each unit of accounting based on the relative selling price of each deliverable. When applying the relative selling price method, the accounting principles establish a hierarchy to determine the selling price to be used for allocating revenue to deliverables as follows: (i) vendor-specific objective evidence (“VSOE”), (ii) third-party evidence of selling price (“TPE”) and (iii) best estimate of the selling price (“ESP”). Generally, we are not able to determine TPE because our go-to-market strategy differs from that of our peers and our offerings contain a significant level of differentiation such that the comparable pricing of products with similar functionality cannot be obtained. When we are unable to establish a selling price using VSOE or TPE, we use ESP to allocate the arrangement fees to the deliverables. Revenue allocated to each element is then recognized when the other revenue recognition criteria are met for each element. There is generally no customer right of return in our sales agreements. The sequence for typical multiple element arrangements: we deliver our products, perform installation services and then provide post-contract support services.

ESP is determined by considering a number of factors including our pricing policies, internal costs and gross margin objectives, method of distribution, information gathered from experience in customer negotiations, market research and information, recent technological trends, competitive landscape and geographies. The determination of ESP is approved by our management taking into consideration our pricing strategy. We regularly review VSOE, TPE and ESP and maintain internal controls over the establishment and updating of these estimates.

Revenues related to long-term contracts for customized network solutions are recognized using the percentage-of-completion method. In using the percentage-of-completion method, we generally apply the cost-to-cost method of accounting where sales and profits are recorded based on the ratio of costs incurred to estimated total costs at completion. Recognition of profit on long-term contracts requires estimates of the total contract value, the total cost at completion and the measurement of progress towards completion. Significant judgment is required when estimating total contract costs and progress to completion on the arrangements as well as whether a loss is expected to be incurred on the contract. If circumstances arise that change the original estimates of revenues, costs, or extent of progress toward completion, revisions to the estimates are made. These revisions may result in increases or decreases in estimated revenues or costs, and such revisions are reflected in income in the period in which the circumstances that gave rise to the revision become known by the company. We perform ongoing profitability analysis of our services contracts accounted for under the percentage-of-completion method in order to determine whether the latest estimates of revenues, costs and profits require updating. If at any time these estimates indicate that the contract will be unprofitable, the entire estimated loss for the remainder of the contract is recorded immediately. We establish billing terms at the time project deliverables and milestones are agreed. Revenues recognized in excess of the amounts invoiced to clients are classified as unbilled receivables in our consolidated balance sheets.

While our customers generally do not have the right of return, we reserve for estimated product returns as an offset to revenue or deferred revenue based primarily on historical trends. Actual product returns may be different than what was estimated. These factors and unanticipated changes in the economic and industry environment could make actual results differ from our return estimates.

We also consider whether contracts should be combined when specific aggregation criteria are met including when the contracts are in substance an arrangement to perform a single project with a customer; the contracts are negotiated as a package in the same economic environment with an overall profit objective; and the contracts require interrelated activities with common costs that cannot be separately identified with, or reasonably allocated to the elements, phases or units of output and the contracts are performed concurrently or in a continuous sequence under the same project management at the same location or at different locations in the same general vicinity.

Cost of Product Sales and Services

Cost of sales consists primarily of materials, labor and overhead costs incurred internally and amounts incurred for contract manufacturers to produce our products, personnel and other implementation costs incurred to install our products and train customer personnel, and customer service and third party original equipment manufacturer costs to provide continuing support to our customers.

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Advertising Costs

We expense all advertising costs as incurred. Advertising costs were immaterial during fiscal 2018, 2017 and 2016.

Presentation of Transactional Taxes Collected from Customers and Remitted to Government Authorities

We present transactional taxes such as sales and use tax collected from customers and remitted to governmental authorities on a net basis.

Research and Development Costs

Our research and development costs, which include costs in connection with new product development, improvement of existing products, process improvement, and product use technologies, are charged to operations in the period in which they are incurred.

Share-Based Compensation

We estimate the grant date fair value of our share-based awards and amortize this fair value to compensation expense over the requisite service period or vesting term. To estimate the fair value of our stock option awards, we use the Black-Scholes option pricing model. The determination of the fair value of stock option awards on the date of grant using an option pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the expected term of the awards, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends. Due to the inherent limitations of option valuation models, including consideration of future events that are unpredictable and the estimation process utilized in determining the valuation of the share-based awards, the ultimate value realized by our employees may vary significantly from the amounts expensed in our financial statements. For restricted stock awards and units and performance share awards and units, we measure the grant date fair value based upon the market price of our common stock on the date of the grant. The fair value of each market-based stock unit with market conditions was estimated using the Monte-Carlo simulation model.

We generally recognize compensation cost for share-based payment awards on a straight-line basis over the requisite service period. For an award that has a graded vesting schedule, compensation expense is recognized on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was, in-substance, multiple awards. The amount of compensation cost recognized at any date must at least equal the portion of the grant-date value of the award that is vested at that date.

For awards with a performance condition vesting feature, we recognize share-based compensation costs for the performance awards and units when achievement of the performance conditions is considered probable. Any previously recognized compensation cost would be reversed if the performance condition is not satisfied or if it is not probable that the performance conditions will be achieved. For awards with a market condition vesting feature, we recognize share-based compensation costs over the period the requisite service is rendered, regardless of when, if ever, the market condition is satisfied.

During the fourth quarter of fiscal 2017, we adopted Accounting Standards Update (“ASU”) 2016-09 and elected to account for forfeitures as they occur. Refer to accounting standards adopted below for changes to the accounting for share-based compensation expense.

Restructuring Charges

Our restructuring charges represent expenses incurred in connection with certain cost reduction programs that we have implemented, and consisted of the costs of employee termination costs, lease and other contract termination charges and other costs of exiting activities or geographies. A liability for costs associated with an exit or disposal activity is measured at its fair value when the liability is incurred. Expenses for one-time termination benefits are recognized at the date we notify the employee, unless the employee must provide future service, in which case the benefits are expensed ratably over the future service period. We recognize severance benefits provided as part of an ongoing benefit arrangement when the payment is probable, and the amounts can be reasonably estimated. Liabilities related to termination of an operating lease or contract are measured and recognized at fair value when the contract does not have any future economic benefit to the entity and the fair value of the liability is determined based on the present value of the remaining lease obligations, adjusted for the effects of deferred items recognized under the lease, and reduced by estimated sublease rentals that could be reasonably obtained for the property. The assumptions in determining such estimates include anticipated timing of sublease rentals and estimates of sublease rental receipts and related costs based on market conditions. We expense all other costs related to an exit or disposal activity as incurred.

Income Taxes and Related Uncertainties

We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are determined based on the estimated future tax effects of temporary differences between the financial statement and tax basis of assets and liabilities, as measured by tax rates at which temporary differences are expected to reverse as well as operating loss and tax credit carry forwards. Deferred tax expense (benefit) is the result of changes in deferred tax assets and liabilities. A valuation allowance is established to offset any deferred tax assets if, based upon the available information, it is more likely than not that some or all of the deferred tax assets will not be realized.

We are required to compute our income taxes in each federal, state, and international jurisdiction in which we operate. This process requires that we estimate the current tax exposure as well as assess temporary differences between the accounting and tax treatment of assets and liabilities, including items such as accruals and allowances not currently deductible for tax purposes as well as operating loss and tax credit carry forwards. The income tax effects of the differences we identify are classified as current or long-term deferred tax assets and liabilities in our consolidated balance sheets. Our judgments, assumptions, and estimates relative to the current provision for income taxes take into account current tax laws, our interpretation of current tax laws, and possible outcomes of current and future audits conducted by foreign and domestic tax authorities. Changes in tax laws or our interpretation of tax laws and the resolution of current and future tax audits could significantly impact the amounts provided for income taxes in our consolidated balance sheets and consolidated statements of operations. We must also assess the likelihood that deferred tax assets will be realized from future taxable income and, based on this assessment, establish a valuation allowance, if required. Our determination of our valuation allowance is based upon a number of assumptions, judgments, and estimates, including forecasted earnings, future taxable income, and the relative proportions of revenue and income before taxes in the various domestic and international jurisdictions in which we operate. To the extent we establish a valuation allowance or change the valuation allowance in a period, we reflect the change with a corresponding increase or decrease to our tax provision in our consolidated statements of operations.

We use a two-step process to determine the amount of tax benefit to be recognized for uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires us to estimate and measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as this requires us to determine the probability of various possible outcomes. We reevaluate these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision in the period.

Accounting Standards Adopted

In October 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-16 Income Taxes (Topic 740), Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory, which requires that an entity recognizes the tax expense from the sale of intra-entity sales of assets, other than inventory, in the seller’s tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. We adopted this update during the first quarter of fiscal 2018. The adoption had no material impact on our consolidated financial statements and disclosures.

In July 2015, the FASB issued ASU 2015-11 Inventory (Topic 330), Simplifying the Measurement of Inventory, which provides guidance to companies who account for inventory using either the first-in, first-out (“FIFO”) or average cost methods. The guidance states that companies should measure inventory at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. We adopted this update during the first quarter of fiscal 2018. The adoption had no material impact on our consolidated financial statements and disclosures.

Accounting Standards Not Yet Adopted

In May 2014, the FASB issued ASU 2014-09 (Topic 606), Revenue from Contracts with Customers with amendments issued in 2015 and 2016. This standard will supersede nearly all current U.S. GAAP guidance on this topic and eliminate industry-specific guidance. Revenue recognition will depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Additional disclosures will also be required to enable users to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. The new revenue standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized in retained earnings as of the date of adoption. We will adopt the new standard using the modified retrospective method at the beginning of our first quarter of fiscal 2019 with the cumulative effect recognized as an adjustment to the opening balance of our accumulated deficit (net of tax) as of June 30, 2018. Prior periods will not be retroactively adjusted and will continue to be reported under the accounting standards in effect for those periods.

Upon adoption, we expect to record a cumulative effect to June 30, 2018 opening accumulated deficit consisting of backlog between $17.6 million and $18.7 million that will not be recognized as revenue, less related costs of revenues and taxes resulting in a net decrease to accumulated deficit between $5.3 million to $6.4 million. However, this assessment is preliminary as we will continue to assess and complete the review of all potential impacts of the standard including the tax related impact during the first quarter of fiscal 2019. The most significantly impacted areas are the following:

•

Bill and Hold Sales: Certain customer arrangements consist of bill and hold characteristics under which we bill a customer for a product but we retain physical possession of the product until it is transferred to the customer at a point in time in the future. Under Topic 606, certain customer contracts allow a customer to obtain control of a product even though that product remains in our physical possession. The change under Topic 606 requires consideration of the indicators of when control has been transferred and sets forth additional criteria to be met in a bill-and-hold arrangement resulting in revenue being recognized earlier. Upon adoption, we expect to record a cumulative effect adjustment to June 30, 2018 opening accumulated deficit consisting of backlog between $11.4 million to $11.6 million that will not be recognized as revenue, less related cost of product sales and taxes resulting in a net decrease to accumulated deficit of between $2.4 million and $2.6 million.

•

Professional Services Revenue: We will change our revenue recognition for installation services which is currently recognized as services are completed or upon written acceptance from customers, if applicable, or acceptance provisions have lapsed. Under Topic 606, revenue from installation services will be recognized over time using the input method. The use of the input method requires us to make reasonably dependable estimates. We use the input method based on costs incurred, where revenue is calculated based on the percentage of total costs incurred in relation to total estimated costs at completion of the contract. The input method is reasonable because the costs incurred best reflect our efforts toward satisfying the performance obligation over time. Upon adoption, we expect to record a cumulative effect adjustment to June 30, 2018 opening accumulated deficit consisting of backlog between $4.3 million to $4.8 million that will not be recognized as revenue, less related cost of services and taxes resulting in a net decrease to accumulated deficit of between $1.1 million and $1.6 million.

•

Transfer of Control: Certain of our contracts include penalties, acceptance provisions or other price variability that precluded revenue recognition under Topic 605 because of the requirement for amounts to be fixed or determinable. Topic 606 requires us to estimate and account for variable consideration as a reduction of the transaction price. Upon adoption, we expect to record a cumulative effect adjustment to June 30, 2018 opening accumulated deficit consisting of backlog between $1.2 million to $1.6 million that will not be recognized as revenue, less related cost of revenues and taxes resulting in a net decrease to accumulated deficit of between $1.1 million to $1.5 million.

Additionally, under Topic 606, prepayments received from customers for contracts subject to termination without penalty will be recorded as a refund liability on the consolidated balance sheets. Under previous guidance, prepayments received from customers were recorded in advanced payments and unearned income on the consolidated balance sheets.

We do not expect that the new standard will result in substantive changes in our deliverables or the amounts of revenue allocated between multiple deliverables, with the exception of the items discussed above with the primary impacts due to a reduction in deferred revenue for revenue streams that are recognized earlier under the new standard and capitalization of incremental costs to obtain customer contracts.

In addition, revenue allocation under Topic 606 requires an allocation of revenue between deliverables or performance obligations within an arrangement. Under Topic 605 the allocation of revenue to delivered items was restricted to the amount which was not contingent on future deliverables; however, Topic 606 removes this restriction such that related to the delivery of additional items or meeting other specified performance conditions, may result in revenue being recognized earlier.

Topic 606 is also expected to impact software revenue. Under Topic 605, we defer revenue for software licenses where vendor-specific objective evidence ("VSOE") of fair value had not been established for undelivered item and recognize this revenue straight line over the maintenance period. Under Topic 606, for arrangements containing software, revenue deferred for the undelivered elements will be based on a relative standalone selling price allocation, generally resulting in software arrangement revenue being recognized earlier. Upon adoption, we expect to record a cumulative effect adjustment to June 30, 2018 opening accumulated deficit consisting of backlog of $0.7 million that will not be recognized as revenue, less taxes resulting in a net decrease to accumulated deficit of $0.7 million.

Previously, we expensed our sales commission expense as incurred. Under Topic 606, the Company will capitalize and amortize incremental commission costs to obtain the contract over a benefit period. We have elected a practical expedient to exclude contracts with a benefit period of a year or less from this deferral requirement. Upon adoption, we expect to record a cumulative effect adjustment to reduce our June 30, 2018 opening accumulated deficit relating to sales commissions by between $0.7 million to $0.8 million.

In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which introduces the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous guidance. This standard will become effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The guidance is required to be adopted at the earliest period presented using a modified retrospective approach. We expect that most of our operating lease commitments will be subject to the new standard and recognized as right-of-use assets and operating lease liabilities upon the adoption of ASU 2016-02. We are evaluating the effect the adoption of the standard will have on our consolidated financial statements and related disclosures.

In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. This guidance retains the current accounting for classifying and measuring investments in debt securities and loans but requires equity investments to be measured at fair value with subsequent changes recognized in net income, except for those accounted for under the equity method or requiring consolidation. The guidance also changes the accounting for investments without a readily determinable fair value and that do not qualify for the practical expedient to estimate fair value. A policy election can be made for these investments whereby estimated fair value may be measured at cost and adjusted in subsequent periods for any impairment or changes in observable prices of identical or similar investments. This ASU is effective for fiscal years beginning after December 15, 2017. We do not expect the adoption of this guidance to have a material impact on our consolidated financial statements.

Accumulated Other Comprehensive Loss

12 Months Ended

Jun. 29, 2018

Equity [Abstract]

Accumulated Other Comprehensive Loss

The changes in components of our accumulated other comprehensive loss during fiscal 2018, 2017 and 2016 were as follows:



(In thousands)	Foreign Currency Translation Adjustment (“CTA”)			Hedging Derivatives			Total Accumulated Other Comprehensive Income (Loss)
Balance as of July 3, 2015	$	(8,669	)	$	41		$	(8,628	)
Other comprehensive loss before reclassification	(2,488		)	—			(2,488		)
Less: reclassification for amounts included in net loss	—			(41		)	(41		)
Balance as of July 1, 2016	(11,157		)	—			(11,157		)
Other comprehensive loss before reclassification	(279		)	—			(279		)
Less: reclassification for amounts included in net loss	(349		)	—			(349		)
Balance as of June 30, 2017	(11,785		)	—			(11,785		)
Other comprehensive loss	(820		)	—			(820		)
Balance as of June 29, 2018	$	(12,605	)	$	—		$	(12,605	)

No income tax benefits were allocated to other comprehensive loss in fiscal 2018, 2017 and 2016.

In fiscal 2018, 2017 and 2016, the realized gain (loss) reclassified out of accumulated other comprehensive loss was included in the following line item locations in our consolidated statements of operations:



	Fiscal Year
(In thousands)	2018		2017		2016
Revenues	$	—	$	—	$	—
Cost of revenues	—		—		41
Other income	—		349		—
	$	—	$	349	$	41

Net Loss per Share of Common Stock

12 Months Ended

Jun. 29, 2018

Earnings Per Share [Abstract]

Net Loss per Share of Common Stock

Net Income (Loss) per Share of Common Stock

Net income (loss) per share is computed using the two-class method, by dividing net income (loss) attributable to us by the weighted average number of shares of our outstanding common stock and participating securities outstanding. Our restricted shares contain rights to receive non-forfeitable dividends and therefore are considered to be participating securities and included in the calculations of net income per basic and diluted common share. Undistributed losses are not allocated to unvested restricted shares because the unvested restricted shares are not contractually obligated to share our losses. The impact on earnings per share of the participating securities under the two-class method was immaterial.

The following table presents the computation of basic and diluted net income (loss) per share attributable to our common stockholders:



	Fiscal Year
(In thousands, except per share amounts)	2018		2017			2016
Numerator:
Net income (loss) attributable to Aviat Networks	$	1,845	$	(823	)	$	(29,907	)

Denominator:
Weighted average shares outstanding, basic	5,336		5,292			5,238
Effect of potentially dilutive equivalent shares	311		—			—
Weighted average shares outstanding, diluted	5,647		5,292			5,238

Net income (loss) per share of common stock outstanding:
Basic	$	0.35	$	(0.16	)	$	(5.71	)
Diluted	$	0.33	$	(0.16	)	$	(5.71	)

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income (loss) per share calculations since they were antidilutive:



	Fiscal Year
(In thousands)	2018	2017	2016
Stock options	270	410	538
Restricted stock units and performance stock units	—	403	258
Total shares of common stock excluded	270	813	796

Balance Sheet Components

12 Months Ended

Jun. 29, 2018

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Cash, Cash Equivalents, and Restricted Cash

The following table provides a summary of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that reconciles to the corresponding amount in the Consolidated Statements of Cash Flows:



(In thousands)	June 29, 2018		June 30, 2017
Cash and cash equivalents	$	37,425	$	35,658
Restricted cash	3		541
Restricted cash included in Other assets	336		370
Total cash, cash equivalents, and restricted cash in the Statements of Cash Flows	$	37,764	$	36,569

Accounts Receivable, net

Our net accounts receivable is summarized below:



(In thousands)	June 29, 2018			June 30, 2017
Accounts receivable	$	44,656		$	49,864
Less: allowances for collection losses	(1,588		)	(3,919		)
Total accounts receivable, net	$	43,068		$	45,945

Inventories

Our inventories are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Finished products	$	15,496	$	16,619
Work in process	3,246		3,088
Raw materials and supplies	2,548		2,087
Total inventories	$	21,290	$	21,794
Deferred cost of revenue included within finished goods	$	3,667	$	7,120
Consigned inventories included within raw materials	$	1,492	$	1,268

During fiscal 2018, 2017 and 2016, we recorded charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecast, product transitioning or discontinuance. Such (recovery) charges incurred during fiscal 2018, 2017 and 2016 were classified in cost of product sales as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Excess and obsolete inventory (recovery) charges	$	(443	)	$	39		$	9,175
Customer service inventory write-downs	807			1,098			693
	$	364		$	1,137		$	9,868
As % of revenue	0.2		%	0.5		%	3.7		%

Property, Plant and Equipment, net

Our property, plant and equipment, net are summarized below:



(In thousands)	June 29, 2018			June 30, 2017
Land	$	710		$	710
Buildings and leasehold improvements	11,597			11,442
Software	15,498			14,803
Machinery and equipment	48,076			43,174
	75,881			70,129
Less accumulated depreciation and amortization	(58,702		)	(53,723		)
	$	17,179		$	16,406

Depreciation and amortization expense related to property, plant and equipment, including amortization of internal use software and capital lease equipment, was $5.2 million, $5.8 million and $6.6 million, respectively, in fiscal 2018, 2017 and 2016.

Accrued Expenses

Our accrued expenses are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Accrued compensation and benefits	$	8,574	$	8,317
Accrued agent commissions	1,774		1,911
Accrued warranties	3,196		3,056
Other	12,320		8,649
	$	25,864	$	21,933

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 consolidated balance sheets were as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Balance as of the beginning of the fiscal year	$	3,056		$	3,944		$	4,221
Warranty provision recorded during the period	2,529			1,604			3,462
Consumption during the period	(2,389		)	(2,492		)	(3,739		)
Balance as of the end of the period	$	3,196		$	3,056		$	3,944

Advanced payments and Unearned Income

Our advanced payments and unearned income are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Advanced payments	$	7,151	$	8,760
Unearned income	12,149		11,244
	$	19,300	$	20,004

Fair Value Measurements Of Assets And Liabilities

12 Months Ended

Jun. 29, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements Of Assets And Liabilities

Fair Value Measurements of Assets and Liabilities

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal market (or most advantageous market, in the absence of a principal market) for the asset or liability in an orderly transaction between market participants as of the measurement date. We maximize the use of observable inputs and minimize the use of unobservable inputs in measuring fair value and establish a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows:


•	Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities;


•	Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and


•	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts, estimated fair values and valuation input levels of our assets and liabilities that are measured at fair value on a recurring basis as of June 29, 2018 and June 30, 2017 were as follows:



	June 29, 2018				June 30, 2017
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Valuation Inputs
Assets:
Cash and cash equivalents:
Money market funds	$	13,871	$	13,871	$	22,059	$	22,059	Level 1
Bank certificates of deposit	$	1,645	$	1,645	$	66	$	66	Level 2
Short-term investments:
Bank certificates of deposit	$	—	$	—	$	264	$	264	Level 2
Other current assets:
Foreign exchange forward contracts	$	—	$	—	$	—	$	—	Level 2
Liabilities:
Other accrued expenses:
Foreign exchange forward contracts	$	158	$	158	$	5	$	5	Level 2

We classify items within Level 1 if quoted prices are available in active markets. Our Level 1 items mainly are money market funds purchased from two major financial institutions. As of June 29, 2018, these money market funds were valued at $1.00 net asset value per share by these financial institutions.

We classify items in Level 2 if the observable inputs to quoted market prices, benchmark yields, reported trades, broker/dealer quotes or alternative pricing sources are available with reasonable levels of price transparency. Our bank certificates of deposit and foreign exchange forward contracts are classified within Level 2. Foreign currency forward contracts are measured at fair value using observable foreign currency exchange rates. The assets and liabilities related to our foreign currency forward contracts were not material as of June 29, 2018 and June 30, 2017. We did not have any recurring assets or liabilities that were valued using significant unobservable inputs.

Our policy is to recognize asset or liability transfers among Level 1, Level 2 and Level 3 as of the actual date of the events or change in circumstances that caused the transfer. During fiscal 2018, 2017 and 2016, we had no transfers between levels of the fair value hierarchy of our assets or liabilities measured at fair value.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Credit Facility And Debt	12 Months Ended
Credit Facility And Debt	Jun. 29, 2018
Debt Disclosure [Abstract]
Credit Facility And Debt	Credit Facility and Debt On June 29, 2018, we entered into a Third Amended and Restated Loan Agreement with Silicon Valley Bank (the “SVB Credit Facility”). The SVB Credit Facility expires on June 29, 2019. The SVB Credit Facility provides for a $30.0 million accounts receivable formula based revolving credit facility that can be borrowed by our U.S. company, with a$30.0 million sublimit that can be borrowed by our Singapore subsidiary. Loans may be advanced under the SVB Credit Facility based on a borrowing base equal to a specified percentage of the value of eligible accounts of the borrowers under the SVB Credit Facility. The borrowing base is subject to certain eligibility criteria. Availability under the accounts receivable formula based revolving credit facility can also be utilized to issue letters of credit with a $15.0 million sublimit. We may prepay loans under the SVB Credit Facility in whole or in part at any time without premium or penalty. As of June 29, 2018, available credit under the SVB Credit Facility was $8.5 million reflecting the calculated borrowing base of $18.4 million less existing borrowings of $9.0 million and outstanding letters of credit of $0.9 million. The SVB Credit Facility carries an interest rate, at our option, computed (i) at the prime rate reported in the Wall Street Journal plus a spread of 0.50% to 1.50%, with such spread determined based on our adjusted quick ratio; or (ii) if we satisfy a minimum adjusted quick ratio, a LIBOR rate determined in accordance with the SVB Credit Facility, plus a spread of 2.75%. Any outstanding Singapore subsidiary borrowed loans shall bear interest at an additional 2.00% above the applicable prime or LIBOR rate. During fiscal 2018, the weighted average interest rate on our outstanding loan was 5%. As of June 29, 2018 and June 30, 2017, our outstanding debt balance under the SVB Credit Facility was $9.0 million, and the interest rate was 5.50% and 4.75%, respectively. The SVB Credit Facility contains quarterly financial covenants including minimum adjusted quick ratio and minimum profitability (EBITDA) requirements. In the event our adjusted quick ratio falls below a certain level, cash received in our accounts with Silicon Valley Bank may be directly applied to reduce outstanding obligations under the SVB Credit Facility. The SVB Credit Facility also imposes certain restrictions on our ability to dispose of assets, permit a change in control, merge or consolidate, make acquisitions, incur indebtedness, grant liens, make investments, make certain restricted payments and enter into transactions with affiliates under certain circumstances. Certain of our assets, including accounts receivable, inventory, and equipment, are pledged as collateral for the SVB Credit Facility. Upon an event of default, outstanding obligations would be immediately due and payable. Under certain circumstances, a default interest rate will apply on all obligations during the existence of an event of default at a per annum rate of interest equal to 5.00% above the applicable interest rate. As of June 29, 2018, we were in compliance with the quarterly financial covenants, as amended, contained in the SVB Credit Facility. The $9.0 million borrowing was classified as a current liability as of June 29, 2018 and June 30, 2017. We repaid the $9.0 million in July 2018.

Restructuring Activities

12 Months Ended

Jun. 29, 2018

Restructuring and Related Activities [Abstract]

Restructuring Activities

The following tables summarize our restructuring related activities during fiscal year 2018, 2017 and 2016:



(In thousands)	Severance and Benefits
(In thousands)	Fiscal 2018-2019 Plan		Fiscal 2016-2017 Plan			Fiscal 2015-2016 Plan			Fiscal 2013-2014 Plan			Total
Balance as of July 3, 2015	$	—	$	—		$	650		$	106		$	756
Charges, net	—		2,210			344			(6		)	2,548
Cash payments	—		(698		)	(637		)	(32		)	(1,367		)
Balance as of July 1, 2016	—		1,512			357			68			1,937
Charges, net	—		345			36			—			381
Cash payments	—		(1,542		)	(294		)	(4		)	(1,840		)
Balance as of June 30, 2017	—		315			99			64			478
Charges, net	1,532		(5		)	—			—			1,527
Cash payments	—		(295		)	(66		)	—			(361		)
Foreign current translation gain (loss)	—		(1		)	3			—			2
Balance as of June 29, 2018	$	1,532	$	14		$	36		$	64		$	1,646



(In thousands)	Facilities and Other
(In thousands)	Fiscal 2015-2016 Plan			Fiscal 2014-2015 Plan			Fiscal 2013-2014 Plan			Total
Balance as of July 3, 2015	$	633		$	790		$	2,331		$	3,754
Charges, net	(62		)	77			(108		)	(93		)
Cash payments	(21		)	(584		)	(1,373		)	(1,978		)
Non-cash adjustments	—			299			896			1,195
Balance as of July 1, 2016	550			582			1,746			2,878
Charges, net	—			162			46			208
Cash payments	13			(576		)	(1,287		)	(1,850		)
Balance as of June 30, 2017	563			168			505			1,236
Charges, net	(253		)	1			4			(248		)
Cash payments	(63		)	(169		)	(509		)	(741		)
Foreign current translation gain	19			—			—			19
Balance as of June 29, 2018	$	266		$	—		$	—		$	266

As of June 29, 2018, $1.4 million of the accrual balance was in short-term restructuring liabilities while $0.5 million was included in other long-term liabilities on the consolidated balance sheets.

Fiscal 2018-2019 Plan

During the fourth quarter of fiscal 2018, our Board of Directors approved a restructuring plan (the “Fiscal 2018-2019 Plan”) to consolidate back-office support functions and align resources by geography to lower our expense structure. We expect to complete the restructuring activities under the Fiscal 2018-2019 Plan by the end of fiscal 2019. Payments related to the accrued restructuring liability balance for this plan are expected to be fully paid in fiscal 2019 and fiscal 2020.

In June 2016, we entered into a lease termination agreement for our headquarters lease in Santa Clara, California (“Termination Agreement”). The noncash adjustments in the table above represents a $1.2 million deferred rent credit write-off to the restructuring expenses. Under the Termination Agreement, we agreed to pay a termination fee of $1.9 million payable over 14 months. The termination fee was included in the restructuring liabilities as of July 1, 2016 under the Fiscal 2014-2015 Plan and the Fiscal 2013-2014 Plan and fully paid during fiscal 2018.

Fiscal 2016-2017 Plan

During the fourth quarter of fiscal 2016, we initiated a restructuring plan (the “Fiscal 2016-2017 Plan”) to streamline our operations and align expenses with current revenue levels. Activities under the Fiscal 2016-2017 Plan primarily include reductions in workforce in marketing, selling and general and administrative functions. We completed the restructuring activities under the Fiscal 2016-2017 Plan by the end of fiscal 2017. Payments related to the accrued restructuring liability balance for this plan will be fully paid in the first quarter of fiscal 2019.

Fiscal 2015-2016 Plan

In January 2018, we reached a settlement with certain foreign government for grant liabilities which allowed us to reduce our estimated payments relating to the fiscal 2014-2015 restructuring plan by $0.3 million. During the third quarter of fiscal 2015, with the intent to bring our operational cost structure in line with the changing dynamics of the microwave radio and telecommunications markets, we initiated a restructuring plan (the “Fiscal 2015-2016 Plan”) to lower fixed overhead costs and operating expenses and to preserve cash flow. Activities under the Fiscal 2015-2016 Plan primarily included reductions in workforce across the Company, but primarily in operations outside the United States. We completed the restructuring activities under the Fiscal 2015-2016 Plan as of July 1, 2016. Payments related to the accrued restructuring liability balance for this plan is expected to be paid through fiscal 2020.

Fiscal 2014-2015 Plan

During the third quarter of fiscal 2014, in line with the decrease in revenue that we experienced and our reduced forecast for the immediate future, we initiated a restructuring plan (the “Fiscal 2014-2015 Plan”) to reduce our operating costs, primarily in North America, Europe and Asia. Activities under the Fiscal 2014-2015 Plan primarily included reductions in workforce and additional facility downsizing of our Santa Clara, California headquarters. We completed the restructuring activities under the Fiscal 2014-2015 Plan as of July 1, 2016. Payments related to the accrued restructuring liability balance for this plan were fully paid in fiscal 2018.

Fiscal 2013-2014 Plan

During the fourth quarter of fiscal 2013, we initiated a restructuring plan (the “Fiscal 2013-2014 Plan”) that was intended to reduce our operating expenses primarily in North America, Europe and Asia. Activities under the Fiscal 2013-2014 Plan included reductions in workforce and facility downsizing of our Santa Clara, California headquarters and certain international field offices. We completed the restructuring activities under the Fiscal 2013-2014 Plan as of June 27, 2014. Payments related to the accrued restructuring liability balance for this plan will be paid through fiscal 2019.

Stockholders Equity

12 Months Ended

Jun. 29, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stockholders' Equity

Stockholders’ Equity

As discussed in Note 1, on June 14, 2016, we effected a 1-for-12 reverse stock split of our common stock. All share and per share data in this note have been retroactively adjusted to reflect this reverse stock split.

Stock Repurchase Program

In May 2018, our board of directors approved a repurchase program pursuant to which authorized repurchase of up to $7,500,000 of our common stock. All repurchased shares are returned to our available shares to issue pool. During the fourth quarter of fiscal 2018, we repurchased 500 shares for a total of $7,750.

Stock Incentive Programs

Stock Equity Plan

During fiscal 2018, we had two stock incentive plans for our employees and nonemployee directors, the 2018 Incentive Plan and the 2007 Stock Equity Plan (the “2007 Stock Plan”). The 2018 Incentive Plan (the “2018 Plan”) was approved by the stockholders’ at the fiscal year 2017 Annual Stockholders’ Meeting and it added 500,000 shares to the equity pool of shares available to grant to employees and nonemployee directors. The 2018 Plan replaced the 2007 Plan as our primary long-term incentive programs (“LTIP”). The 2007 Plan was discontinued following stockholder approval of the 2018 Plan, but the outstanding awards under the 2007 Plan will continue to remain in effect in accordance with their terms; provided that, as shares are returned under the 2007 Plan upon cancellation, termination or otherwise of awards outstanding under the 2007 Plan, such shares will be available for grant under the 2018 Plan. The 2018 Plan provides for accelerated vesting of certain share-based awards if there is a change in control of the Company. The 2018 Plan also provides for the issuance of share-based awards in the form of stock options, stock appreciation rights, restricted stock awards and units, and performance share awards and units. We have various incentive programs under the 2018 Plan, including annual incentive programs (“AIP”) and LTIP.

Under the 2018 Plan and the 2007 Stock Plan, option exercise prices are equal to the fair market value on the date the options are granted using our closing stock price. After vesting, options generally may be exercised within seven years after the date of grant.

Restricted stock units are not transferable until vested and the restrictions lapse upon the achievement of continued employment or service over a specified time period. Restricted stock units issued to employees generally vest between three to four years from the date of grant. Restricted stock units issued to non-executive board members annually generally vest on the day before the annual stockholders’ meeting.

Vesting of performance share awards and units is subject to the achievement of pre-determined financial performance criteria and continued employment through the end of the applicable period. Market-based stock units vest upon meeting certain pre-determined share price performance criteria and continued employment through the end of the applicable period. The performance criteria of the performance share awards and units and the market-based stock units can be achieved before the end of the vesting period.

We issue new shares of our common stock to our employees upon the exercise of stock options, vesting of restricted stock awards and units or vesting of performance share awards and units. All awards that are canceled prior to vesting or expire unexercised are returned to the approved pool of reserved shares under the 2018 Plan and made available for future grants. Shares of our common stock remaining available for future issuance under the 2018 Plan totaled 860,054 as of June 29, 2018.

On September 6, 2016, the Board authorized and declared a dividend distribution of one right (a “Right”) for each outstanding share of our common stock, par value $0.01 per share (the “Common Shares”), to our stockholders of record as of the close of business on September 16, 2016. Each Right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Participating Preferred Stock, par value $0.01 per share (the “Preferred Shares”), of the Company at an exercise price of $35.00 (the “Exercise Price”) per one one-thousandth of a Preferred Share, subject to adjustment. Until the rights become exercisable, they will not be evidenced by separate certificates and will trade automatically with shares of the Company’s common stock. The Rights have a de minimis fair value. The complete terms of the Rights are set forth in a Tax Benefit Preservation Plan (the “Plan”), dated as of September 6, 2016, between the Company and Computershare Inc., as rights agent. By adopting the Plan, we are helping to preserve the value of certain deferred tax benefits, including those generated by net operating losses (collectively, the “Tax Benefits”), which could be lost in the event of an “ownership change” as defined under Section 382 of the Internal Revenue Code of 1986, as amended. The Plan reduces the likelihood that changes in our investor base have the unintended effect of limiting our use of the Tax Benefits.

Also, on September 6, 2016, our Board of Directors adopted certain amendments to our Amended and Restated Certificate of Incorporation, as amended (the “Charter Amendments”). The Charter Amendments are designed to preserve the Tax Benefits by restricting certain transfers of our common stock.

Both the Plan and the Charter Amendments were approved at our 2016 annual meeting of stockholders on November 16, 2016. No actions were taken under the Plan as of June 29, 2018.

Employee Stock Purchase Plan

Under the Employee Stock Purchase Plan (“ESPP”), employees are entitled to purchase shares of our common stock at a 5% discount from the fair market value at the end of a three-month purchase period. As of June 29, 2018, 60,017 shares were reserved for future issuances under the ESPP. We issued 1,048 shares under the ESPP during fiscal 2018.

Share-Based Compensation

Total following table presents the compensation expense for share-based awards included in our consolidated statements of operations for fiscal 2018, 2017 and 2016:



	Fiscal Year
(In thousands)	2018		2017		2016
By Expense Category:
Cost of product sales and services	$	201	$	208	$	154
Research and development	147		138		110
Selling and administrative	2,009		1,765		1,572
Total share-based compensation expense	$	2,357	$	2,111	$	1,836
By Types of Award:
Options	$	139	$	260	$	837
Restricted stock awards and units	1,696		1,473		933
Performance share awards and units and market-based stock units	522		378		66
Total share-based compensation expense	$	2,357	$	2,111	$	1,836

The following table summarizes the unamortized compensation expense and the remaining years over which such expense would be expected to be recognized, on a weighted-average basis, by type of award:



	June 29, 2018
	Unamortized Expense		Weighted Average Remaining Recognition Period
	(In thousands)		(Years)
Options	$	12	0.09
Restricted stock awards and units	$	1,204	0.90
Performance share awards and units and market-based stock units	$	374	0.77

Stock Options

A summary of the combined stock option activity under our equity plans during fiscal 2018 is as follows:



	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Aggregate Intrinsic Value
					(Years)	(In thousands)
Options outstanding as of June 30, 2017	372,705		$	28.39	2.72	$	167
Granted	—		N/A
Exercised	(191	)	$	14.88
Forfeited	(113	)	$	14.88
Expired	(36,216	)	$	51.69
Options outstanding as of June 29, 2018	336,185		$	25.90	1.94	$	81
Options vested and expected to vest as of June 29, 2018	336,185		$	25.90	1.94	$	81
Options exercisable as of June 29, 2018	332,753		$	26.00	1.92	$	77

The aggregate intrinsic value represents the total pre-tax intrinsic value or the aggregate difference between the closing price of our common stock on June 29, 2018 of $16.37 and the exercise price for in-the-money options that would have been received by the optionees if all options had been exercised on June 29, 2018.

The fair value of each option grant under our 2007 Stock Plan was estimated using the Black-Scholes option pricing model on the date of grant. No options were granted during fiscal 2018, fiscal 2017 and fiscal 2016.

The following summarizes all of our stock options outstanding and exercisable as of June 29, 2018:



			Options Outstanding				Options Exercisable
Actual Range of Exercise Prices			Number Outstanding	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable	Weighted Average Exercise Price
				(Years)
$14.88	—	$15.60	82,008	3.60	$	15.24	78,576	$	15.24
$20.64	—	$26.28	57,455	1.69	$	25.68	57,455	$	25.68
$27.36	—	$28.44	68,970	0.58	$	28.05	68,970	$	28.05
$29.40	—	$30.72	25,161	1.38	$	30.71	25,161	$	30.71
$31.20	—	$31.20	74,462	2.20	$	31.20	74,462	$	31.20
$32.52	—	$43.44	28,129	0.73	$	33.34	28,129	$	33.34
$14.88	—	$43.44	336,185	1.94	$	25.90	332,753	$	26.00

Additional information related to our stock options is summarized below:



	Fiscal Year
(In thousands)	2018		2017		2016
Intrinsic value of options exercised	$	1	$	3	$	—
Fair value of options vested	$	140	$	654	$	1,395

Restricted Stock Awards and Units

A summary of the status of our restricted stock as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares		Weighted Average Grant Date Fair Value
Restricted stock outstanding as of June 30, 2017	379,015		$	10.91
Granted	23,775		$	15.50
Vested and released	(32,650	)	$	13.61
Forfeited	(6,963	)	$	11.16
Restricted stock outstanding as of June 29, 2018	363,177		$	10.96

The fair value of each restricted stock grant is based on the closing price of our common stock on the date of grant. The total fair value of restricted stock that vested during fiscal 2018, 2017 and 2016 was $0.4 million, $0.5 million and $0.7 million, respectively.

Market -Based Stock Units

A summary of the status of our market-based stock units as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares		Weighted Average Grant Date Fair Value
Market-based stock units outstanding as of June 30, 2017	143,324		$	4.05
Granted	—		$	—
Forfeited	(47,235	)	$	2.70
Market-based stock units outstanding as of June 29, 2018	96,089		$	3.55

The fair value of each market-based stock unit with market condition was estimated using the Monte-Carlo simulation model. A summary of the significant weighted average assumptions we used in the Monte Carlo simulation model is as follows:



	Fiscal Year
	2018	2017			2016
Expected Dividends	N/A	—		%	—		%
Expected volatility	N/A	58.1		%	52.4		%
Risk-free interest rate	N/A	1.20		%	1.21		%
Weighted average grant date fair value per share granted	N/A	$	6.83		$	2.56

The fair value of the market-based stock units with market condition criteria is expensed over the derived service period for each separate vesting tranche. If the derived service period is rendered, the total fair value of the award at the date of the grant is recognized as compensation expense even if the market condition is not achieved.

Performance Share Awards and Units

A summary of the status of our performance shares awards and units as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares	Weighted Average Grant Date Fair Value
Performance share awards and units outstanding as of June 30, 2017	72,941	$	9.18
Granted	—	N/A
Forfeited	—	N/A
Performance share awards and units outstanding as of June 29, 2018	72,941	$	9.18

No performance share awards or units vested during fiscal 2018 and 2017.

Segment and Geographic Information

12 Months Ended

Jun. 29, 2018

Segment Reporting [Abstract]

Segment and Geographic Information

We operate in one reportable business segment: the design, manufacturing and sale of a range of wireless networking products, solutions and services. We conduct business globally and our sales and support activities are managed on a geographic basis. Our Chief Executive Officer is the Chief Operating Decision Maker (the “CODM”). Our CODM manages our business primarily by function globally and reviews financial information on a consolidated basis, accompanied by disaggregated information about revenues by geographic region, for purposes of allocating resources and evaluating financial performance. The profitability of our geographic regions is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated company.

We report revenue by region and country based on the location where our customers accept delivery of our products and services. Revenue by region for 2018, 2017 and 2016 were as follows:



	Fiscal Year
(In thousands)	2018		2017		2016
North America	$	131,078	$	132,078	$	125,482
Africa and Middle East	58,459		60,150		82,742
Europe and Russia	18,205		14,128		20,539
Latin America and Asia Pacific	34,764		35,518		39,927
Total Revenue	$	242,506	$	241,874	$	268,690

Revenue by country comprising more than 5% of our total revenue for fiscal 2018, 2017 and 2016 were as follows:



(In thousands, except percentages)	Revenue		% of Total Revenue
Fiscal 2018:
United States	$	128,269	52.9	%
South Africa	$	13,929	5.7	%
Philippines	$	13,838	5.7	%
Fiscal 2017:
United States	$	127,889	52.9	%
Nigeria	$	18,147	7.5	%
Philippines	$	13,733	5.7	%
Fiscal 2016:
United States	$	121,283	45.1	%
Nigeria	$	28,862	10.7	%

Our long-lived assets, consisting primarily of property, plant and equipment, by geographic areas based on the physical location of the assets as of June 29, 2018 and June 30, 2017 were as follows:



(In thousands)	June 29, 2018		June 30, 2017
United States	$	5,084	$	5,854
United Kingdom	2,708		2,727
New Zealand	7,747		6,310
Other countries	1,640		1,515
Total	$	17,179	$	16,406

Divestiture

12 Months Ended

Jun. 29, 2018

Discontinued Operations and Disposal Groups [Abstract]

Divestiture

In March 2011, our board of directors approved a plan for the sale of our WiMAX business. On September 2, 2011, we sold to EION Networks, Inc. (“EION”) our WiMAX business and related assets consisting of certain technology, inventory and equipment. As consideration for the sale of assets, EION agreed to pay us $0.4 million in cash and up to $2.8 million in additional cash payments contingent upon specific factors related to future WiMAX business performance. We had received $0.1 million in total of such contingent payments through June 27, 2014 and do not expect any further payments from EION. In addition, EION was entitled to receive cash payments up to $2.0 million upon collection of certain WiMAX accounts receivable. As of September 26, 2014, we made $1.6 million in total of such payments to EION and wrote-off the remaining $0.4 million balance resulting from the write-downs of the corresponding WiMAX accounts receivable. As of June 29, 2018 and June 30, 2017, we had no liabilities related to the disposition of WiMAX business.

In the third quarter of fiscal 2011, we began accounting for the WiMAX business as a discontinued operation and, therefore, the operating results of our WiMAX business were included in discontinued operations in our consolidated financial statements for all years presented. The income recognized in fiscal 2016 was primarily due to the recovery of certain WiMAX customer receivables that was previously written down. The income recognized in fiscal 2015 was primarily due to a $0.1 million write-off of accrued liabilities due to EION.

Summary results of operations for the WiMAX business were as follows:



	Fiscal Year
(In thousands)	2018		2017		2016
Income from operations of WiMAX	$	—	$	—	$	652
Income taxes	—		—		(111		)
Income from discontinued operations, net of tax	$	—	$	—	$	541

Income Taxes

12 Months Ended

Jun. 29, 2018

Income Tax Disclosure [Abstract]

Income Taxes

Income (loss) from continuing operations before provision for income taxes during fiscal year 2018, 2017 and 2016 consisted of the following:



	Fiscal Year
(In thousands)	2018			2017			2016
United States	$	7,718		$	10,979		$	(4,248	)
Foreign	(6,452		)	(11,584		)	(24,295		)
Total income (loss) from continuing operations before income taxes	$	1,266		$	(605	)	$	(28,543	)

Provision for (benefit from) income taxes from continuing operations for fiscal year 2018, 2017 and 2016 were summarized as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Current provision (benefit):
Federal	$	—		$	(14	)	$	131
Foreign	2,043			(52		)	1,814
State and local	76			7			24
	2,119			(59		)	1,969
Deferred provision (benefit):
Federal	(3,397		)	168			(468		)
Foreign	242			(93		)	134
	(3,155		)	75			(334		)
Total provision for (benefit from) income taxes from continuing operations	$	(1,036	)	$	16		$	1,635

The provision for (benefit from) income taxes from continuing operations differed from the amount computed by applying the federal statutory rate of 28.1% to our income before provision for income taxes as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Tax provision (benefit) at statutory rate	$	442		$	(196	)	$	(9,990	)
Valuation allowances	(53,308		)	(1,346		)	6,609
Non-deductible expenses	348			628			103
State and local taxes, net of U.S. federal tax benefit	441			358			(134		)
Foreign income taxed at rates less than the U.S. statutory rate	22			2,062			6,019
Dividend from foreign subsidiary	—			—			(1,781		)
Foreign withholding taxes	1,287			1,116			292
Singapore refund	(1,325		)	(3,778		)	—
Change in uncertain tax positions	508			1,173			437
Impact from tax reform	50,115			—			—
Other	434			(1		)	80
Total (benefit from) provision for income taxes	$	(1,036	)	$	16		$	1,635

Our (benefit from) provision for income taxes was $1.0 million of benefit for fiscal 2018, $16,000 of expense for fiscal 2017 and $1.6 million of expense for fiscal 2016. During fiscal 2018 and fiscal 2017, we received refunds of $1.3 million and $3.7 million, respectively, from the Inland Revenue Authority of Singapore (“IRAS”) related to a $13.2 million tax assessment we paid in fiscal year 2014. Both tax refunds were recorded as a tax benefit during the year the respective payment was received. During fiscal 2018, we recorded a valuation allowance release of $3.3 million related to refundable alternative minimum tax (“AMT”) credit under the Tax Cuts and Jobs Act (the “2017 Tax Act”). We expect to receive the refund of this tax benefit starting in our fiscal year 2020. The 2017 Tax Act reduced the corporate tax rate from 35% to 21%, effective January 1, 2018. Since we have a fiscal year end during the middle of the calendar year, it is subject to rules relating to transitional tax rates. As a result, our fiscal 2018 federal statutory rate was a blended rate of 28.1%. The difference between our provision (benefit) for income tax and income tax expense (benefit) at the statutory rate of 28.1% was due to results of foreign operations that are subject to income taxes at different statutory rates, certain jurisdictions where we cannot recognize tax benefits on current losses, foreign withholding taxes, and tax benefits from a foreign tax refund and release of valuation allowance.

The components of deferred tax assets and liabilities were as follows:



(In thousands)	June 29, 2018			June 30, 2017
Deferred tax assets:
Inventory	$	2,145		$	4,390
Accruals and reserves	999			2,611
Bad debts	285			669
Amortization	1,984			1,870
Stock compensation	1,646			2,266
Deferred revenue	1,896			3,127
Unrealized exchange gain/loss	11			3,295
Other	3,335			3,715
Tax credit carryforwards	9,887			15,337
Tax loss carryforwards	123,073			168,115
Total deferred tax assets before valuation allowance	145,261			205,395
Valuation allowance	(138,384		)	(197,951		)
Total deferred tax assets	6,877			7,444
Deferred tax liabilities:
Branch undistributed earnings reserve	796			990
Depreciation	1,491			1,501
Other	283			456
Total deferred tax liabilities	2,570			2,947
Net deferred tax assets	$	4,307		$	4,497

As Reported on the Consolidated Balance Sheets
Deferred income tax assets	$	5,600		$	6,178
Deferred income tax liabilities	1,293			1,681
Total net deferred income tax assets	$	4,307		$	4,497

Our valuation allowance related to deferred income taxes, as reflected in our consolidated balance sheets, was $138.4 million as of June 29, 2018 and $198.0 million as of June 30, 2017. The decrease in the valuation allowance in fiscal 2018 was primarily due to the Tax Act which reduced the corporate tax rate to 21.0%, effective January 1, 2018, and valuation allowance release related to refundable AMT credit. The reduced rate under the Tax Act required us to revalue our deferred tax assets and liabilities and record a corresponding net adjustment to the valuation allowance for the year ended June 29, 2018. Due to the uncertainty regarding the timing and extent of our future profitability, we continue to record a full valuation allowance to offset our U.S. deferred tax assets which primarily represent future income tax benefits associated with our operating losses because we do not currently believe that it is more likely than not that these assets will be realized. In the future, if we conclude that sufficient positive evidence (including our estimate of future taxable income) exists to support a reversal of all or a portion of the valuation allowance, we expect that a significant portion of any release of the valuation allowance will be recorded as an income tax benefit at the time of release.

Tax loss and credit carryforwards as of June 29, 2018 have expiration dates ranging between one year and no expiration in certain instances. The amount of U.S. federal tax loss carryforwards as of June 29, 2018 and June 30, 2017 were $332.5 million and $339.8 million, respectively, and begin to expire in fiscal 2023. The amount of U.S. federal and state tax credit carryforwards as of June 29, 2018 was $10.5 million, and certain credits will begin to expire in fiscal 2019. The amount of foreign tax loss carryforwards as of June 29, 2018 was $214.9 million and certain losses begin to expire in fiscal 2019. The amount of foreign tax credit carryforwards as of June 29, 2018 were $4.1 million, and certain credits will begin to expire in fiscal 2023.

United States income taxes have not been provided on basis differences in foreign subsidiaries of $0.6 million and $5.0 million, respectively, as of June 29, 2018 and June 30, 2017, because of our intention to reinvest these earnings indefinitely. The residual U.S. tax liability, if such amounts were remitted, would be nominal.

We entered into a tax sharing agreement with Harris effective on January 26, 2007, the date of the acquisition of Stratex. The tax sharing agreement addresses, among other things, the settlement process associated with pre-merger tax liabilities and tax attributes that are attributable to the Microwave Communication Division when it was a division of Harris. There were no settlement payments recorded in fiscal year 2018, 2017 or 2016.

As of June 29, 2018 and June 30, 2017, we had unrecognized tax benefits of $16.1 million and $18.7 million, respectively, for various federal, foreign, and state income tax matters. Unrecognized tax benefits decreased by $2.6 million. Our total unrecognized tax benefits that, if recognized, would affect our effective tax rate were $2.9 million and $2.5 million, respectively, as of June 29, 2018 and June 30, 2017. These unrecognized tax benefits are presented on the accompanying consolidated balance sheets net of the tax effects of net operating loss carryforwards.

We account for interest and penalties related to unrecognized tax benefits as part of our provision for income taxes. The interest accrued was $0.3 million as of June 29, 2018 and $0.2 million as of June 30, 2017. No penalties have been accrued.

Our unrecognized tax benefit activity for fiscal 2018, 2017 and 2016 was as follows:



(In thousands)	Amount
Unrecognized tax benefit as of July 3, 2015	$	26,910
Additions for tax positions in current periods	397
Additions for tax positions in prior periods	246
Decreases related to change of foreign exchange rate	(515		)
Unrecognized tax benefit as of July 1, 2016	27,038
Additions for tax positions in prior periods	626
Additions for tax positions in current periods	831
Decreases for tax positions in prior periods	(9,279		)
Decreases related to change of foreign exchange rate	(477		)
Unrecognized tax benefit as of June 30, 2017	18,739
Additions for tax positions in prior periods	509
Additions for tax positions in current periods	349
Decreases for tax positions in prior periods	(3,481		)
Decreases related to change of foreign exchange rate	31
Unrecognized tax benefit as of June 29, 2018	$	16,147

During the fiscal year 2014, we received an assessment letter from the IRAS related to deductions claimed in prior years and made a payment of $13.2 million related to tax years 2007 through 2010, reflecting all of the taxes incrementally assessed by IRAS. While we disagreed with the IRAS assessment, the payment was a required step in order to continue our appeal. Since the initial assessment, we have continued to challenge this assessment. During the first quarter of fiscal year 2017, we received an initial refund of $3.7 million from IRAS and recognized a discrete benefit in the first quarter of fiscal year 2017. During the first quarter of fiscal 2018, we received an additional refund of $1.3 million from IRAS which represents a final settlement.

We have a number of years with open tax audits which vary from jurisdiction to jurisdiction. Our major tax jurisdictions where audits are pending include the U.S., Singapore, Nigeria, Saudi Arabia and the Ivory Coast. The earliest years that are open and subject to potential audits for these jurisdictions are as follows: U.S. - 2003; Singapore - 2011; Nigeria - 2011: Saudi Arabia - 2010, and Ivory Coast - 2016.

We account for interest and penalties related to unrecognized tax benefits as part of our provision for federal, foreign and state income taxes. Such interest expense was not material for the years ended June 29, 2018, June 30, 2017 and July 1, 2016.

On December 22, 2017, the U.S. government enacted comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (“Tax Act”). The Tax Act makes broad and complex changes to the U.S. tax code that will affect our fiscal year ending June 29, 2018, including, but not limited to, (1) reducing the U.S. federal corporate tax rate, (2) requiring a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries that is payable over eight years, and (3) elimination of the corporate Alternative Minimum Tax (“AMT”). The Tax Act reduces the federal corporate tax rate to 21.0% in the fiscal year ending June 29, 2018. Section 15 of the Internal Revenue Code stipulates that our fiscal year ending June 29, 2018 will have a blended corporate tax rate of 28.1%, which is based on the applicable tax rates before and after the Tax Act and the number of days in the year.

The SEC staff issued Staff Accounting Bulletin (“SAB”) No. 118, which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in its financial statements. If a company cannot determine a provisional estimate to be included in its financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the Tax Act.

In connection with our initial analysis of the impact of the Tax Act, we have recorded a net tax benefit of $3.3 million in the year ended June 29, 2018. This net benefit relates to a valuation allowance release of refundable AMT credit. For various reasons that are discussed more fully below, we have not fully completed our accounting for the income tax effects of certain elements of the Tax Act. If we were able to make reasonable estimates of the effects of elements for which our analysis is not yet complete, we record provisional adjustments. If we were not yet able to make reasonable estimates of the impact of certain elements, we did not record any adjustments related to those elements and have continued accounting for them in accordance with ASC 740 on the basis of the tax laws in effect before the Tax Act.

Our accounting for the following elements of the Tax Act is incomplete. However, we were able to make reasonable estimates of certain effects and, therefore, recorded provisional adjustments as follows:

Reduction of U.S. Federal Corporate Tax Rate: The Tax Act reduces the corporate tax rate to 21.0%, effective January 1, 2018. For certain deferred tax assets and deferred tax liabilities, we have recorded a provisional decrease of $50.7 million with a corresponding net adjustment to valuation allowance of $50.7 million for the year ended June 29, 2018. While we are able to make a reasonable estimate of the impact of the reduction in the corporate rate, such estimate may be affected by other analyses related to the Tax Act, including, but not limited to, our calculation of deemed repatriation of deferred foreign income and the state tax effect of adjustments made to federal temporary differences.

Deemed Repatriation Transition Tax: The Deemed Repatriation Transition Tax (“Transition Tax”) is a tax on previously untaxed accumulated and current earnings and profits (“E&P”) of certain foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of our relevant subsidiaries, as well as the amount of non-U.S. income taxes paid on such earnings. We are able to make a reasonable estimate of the Transition Tax and currently do not believe we will be charged this tax, due to preliminary calculations of net negative E&P for our foreign subsidiaries subjected to this tax. However, we are continuing to gather additional information to more precisely compute the amount of the Transition Tax.

Commitments and Contingencies

12 Months Ended

Jun. 29, 2018

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Operating Lease Commitments

We lease office and manufacturing facilities under non-cancelable operating leases expiring at various dates through 2024. We lease approximately 19,000 square feet of office space in Milpitas, California as our corporate headquarters with a term of 60 months. As of June 29, 2018, future minimum lease payments for our Milpitas headquarters total $1.1 million.

As of June 29, 2018, our future minimum lease payments under all non-cancelable operating leases with an initial lease term in excess of one year were as follows:



Fiscal Years	Amount
	(In thousands)
2019	$	1,878
2020	1,232
2021	938
2022	208
2023	150
Thereafter	1,873
Total	$	6,279

These commitments do not contain any material rent escalations, rent holidays, contingent rent, rent concessions, leasehold improvement incentives or unusual provisions or conditions. We sublease a portion of our facilities to third parties and the total minimum rents to be received in the future under our non-cancelable subleases were $0.1 million as of June 29, 2018. The future minimum lease payments are not reduced by the minimum sublease rents.

Rental expense for operating leases, including rentals on a month-to-month basis was $3.7 million, $4.0 million and $5.1 million in fiscal 2018, 2017 and 2016, respectively.

Purchase Orders and Other Commitments

From time to time in the normal course of business, we may enter into purchasing agreements with our suppliers that require us to accept delivery of, and remit full payment for, finished products that we have ordered, finished products that we requested be held as safety stock, and work in process started on our behalf in the event we cancel or terminate the purchasing agreement. Because these agreements do not specify fixed or minimum quantities, do not specify minimum or variable price provisions, and do not specify the approximate timing of the transaction, and we have no present intention to cancel or terminate any of these agreements, we currently do not believe that we have any future liability under these agreements. As of June 29, 2018, we had outstanding purchase obligations with our suppliers or contract manufacturers of $25.1 million. In addition, we had contractual obligations of approximately $1.1 million associated with software licenses as of June 29, 2018.

Financial Guarantees and Commercial Commitments

Guarantees issued by banks, insurance companies or other financial institutions are contingent commitments issued to guarantee our performance under borrowing arrangements, such as bank overdraft facilities, tax and customs obligations and similar transactions or to ensure our performance under customer or vendor contracts. The terms of the guarantees are generally equal to the remaining term of the related debt or other obligations and are generally limited to two years or less. As of June 29, 2018, we had no guarantees applicable to our debt arrangements.

We have entered into commercial commitments in the normal course of business including surety bonds, standby letters of credit agreements and other arrangements with financial institutions primarily relating to the guarantee of future performance on certain contracts to provide products and services to customers. As of June 29, 2018, we had commercial commitments of $51.5 million outstanding that were not recorded in our consolidated balance sheets. During the second quarter of fiscal 2017, we recorded a payout in cost of revenues of $0.4 million on the performance guarantees to a contractor in the Middle East region. We believe the customer improperly drew down on the performance bond and intend to pursue all remedies available to recover the payment. We do not believe, based on historical experience and information currently available, that it is probable that any significant amounts will be required to be paid on the performance guarantees in the future.

Indemnifications

Under the terms of substantially all of our license agreements, we have agreed to defend and pay any final judgment against our customers arising from claims against such customers that our products infringe the intellectual property rights of a third party. As of June 29, 2018, we have not received any notice that any customer is subject to an infringement claim arising from the use of our products; we have not received any request to defend any customers from infringement claims arising from the use of our products; and we have not paid any final judgment on behalf of any customer related to an infringement claim arising from the use of our products. Because the outcome of infringement disputes is related to the specific facts of each case and given the lack of previous or current indemnification claims, we cannot estimate the maximum amount of potential future payments, if any, related to our indemnification provisions. As of June 29, 2018, we had not recorded any liabilities related to these indemnifications.

Legal Proceedings

We are subject from time to time to disputes with customers concerning our products and services. In May 2016, we received notification of a claim for $1.0 million in damages from a customer in Austria alleging that certain of our products were defective. We are continuing to investigate this claim, and at this time an estimate of the reasonably possible loss or range of loss cannot be made. We believe that we have numerous contractual and legal defenses to these disputes, and we intend to dispute them vigorously.

From time to time, we may be involved in various other legal claims and litigation that arise in the normal course of our operations. We are aggressively defending all current litigation matters. Although there can be no assurances and the outcome of these matters is currently not determinable, we currently believe that none of these claims or proceedings are likely to have a material adverse effect on our financial position. We expect to defend each of these disputes vigorously. There are many uncertainties associated with any litigation and these actions or other third-party claims against us may cause us to incur costly litigation and/or substantial settlement charges. As a result, our business, financial condition, results of operations, and cash flows could be adversely affected. The actual liability in any such matters may be materially different from our estimates, if any.

We record accruals for our outstanding legal proceedings, investigations or claims when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. We evaluate, at least on a quarterly basis, developments in legal proceedings, investigations or claims that could affect the amount of any accrual, as well as any developments that would result in a loss contingency to become both probable and reasonably estimable. We have not recorded any accrual for loss contingencies associated with such legal claims or litigation discussed above.

Contingent Liabilities

We record a loss contingency as a charge to operations when (i) it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements; and (ii) the amount of the loss can be reasonably estimated. Disclosure in the notes to the financial statements is required for loss contingencies that do not meet both those conditions if there is a reasonable possibility that a loss may have been incurred. Gain contingencies are not recorded until realized. We expense all legal costs incurred to resolve regulatory, legal and tax matters as incurred.

Periodically, we review the status of each significant matter to assess the potential financial exposure. If a potential loss is considered probable and the amount can be reasonably estimated, we reflect the estimated loss in our results of operations. Significant judgment is required to determine the probability that a liability has been incurred or an asset impaired and whether such loss is reasonably estimable. Further, estimates of this nature are highly subjective, and the final outcome of these matters could vary significantly from the amounts that have been included in our consolidated financial statements. As additional information becomes available, we reassess the potential liability related to our pending claims and litigation and may revise estimates accordingly. Such revisions in the estimates of the potential liabilities could have a material impact on our results of operations and financial position.

Quarterly Financial Data (Unaudited)

12 Months Ended

Jun. 29, 2018

Quarterly Financial Data [Abstract]

Quarterly Financial Data (Unaudited)

The following financial information reflects all normal recurring adjustments, which are, in the opinion of management, necessary for a fair statement of the results of the interim periods. Our fiscal quarters end on the Friday nearest the end of the calendar quarter. Summarized quarterly data for fiscal 2018 and 2017 were as follows:



(In thousands, except per share amounts)	Q1 Ended 9/29/2017			Q2 Ended 12/29/2017		Q3 Ended 3/29/2018			Q4 Ended 6/29/2018
Fiscal 2018
Revenue	$	56,182		$	61,723	$	62,093		$	62,508
Gross margin	17,296			21,890		18,132			23,185
Operating (loss) income	(1,226		)	2,894		(1,365		)	1,014
Net (loss) income	(565		)	5,351		(2,390		)	(94		)
Net (loss) income attributable to Aviat Networks	(657		)	5,071		(2,623		)	54
Per share data:
Basic net (loss) income per common share	$	(0.12	)	$	0.95	$	(0.49	)	$	0.01
Diluted net (loss) income per common share	(0.12		)	0.90		(0.49		)	0.01

(In thousands, except per share amounts)	Q1 Ended 9/30/2016			Q2 Ended 12/30/2016		Q3 Ended 3/31/2017			Q4 Ended 6/30/2017
Fiscal 2017
Revenue	$	58,207		$	68,536	$	58,700		$	56,431
Gross margin	17,365			21,116		17,732			19,259
Operating (loss) income	(2,925		)	2,513		73			(646		)
Net (loss) income	(601		)	1,722		(330		)	(1,412		)
Net (loss) income attributable to Aviat Networks	(629		)	1,678		(399		)	(1,473		)
Per share data:
Basic net (loss) income per common share	$	(0.12	)	$	0.32	$	(0.08	)	$	(0.28	)
Diluted net (loss) income per common share	(0.12		)	0.31		(0.08		)	(0.28		)

_______________________

The following tables summarize items included in our results of operations for each of the fiscal quarters presented:



(In thousands)	Q1 Ended 9/29/2017			Q2 Ended 12/29/2017			Q3 Ended 3/29/2018			Q4 Ended 6/29/2018
Fiscal 2018
Restructuring charges	$	2		$	(252	)	$	(2	)	$	1,531
Nigeria foreign exchange loss on dividend receivable	1			136			51			—
WTM inventory recovery	(9		)	(181		)	(127		)	(195		)
Strategic alternative costs	394			483			43			—
AMT credit related to valuation allowance release	—			(3,303		)	—			—
Tax refund from Inland Revenue Authority of Singapore	(1,322		)	—			—			—

(In thousands)	Q1 Ended 9/30/2016			Q2 Ended 12/30/2016			Q3 Ended 3/31/2017			Q4 Ended 6/30/2017
Fiscal 2017
Restructuring charges	$	160		$	72		$	111		$	246
Nigeria foreign exchange loss (gain) on dividend receivable	210			(2		)	10			(5		)
WTM inventory recovery	—			(83		)	(48		)	(45		)
Performance bond expense	—			365			—			—
Gain on liquidation of subsidiary	—			—			(349		)	—
Tax refund from Inland Revenue Authority of Singapore	(3,741		)	—			—			—

Schedule II - Valuation and Qualifying Accounts and Reserves

12 Months Ended

Jun. 29, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts and Reserves

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

AVIAT NETWORKS, INC.

Years Ended June 29, 2018, June 30, 2017 and July 1, 2016



(In thousands)	Balance at Beginning of Period		Charged to (Credit from) Costs and Expenses			Deductions			Balance at End of Period
Allowances for collection losses:
Year ended June 29, 2018	$	3,919	$	(513	)	$	1,818	^(A)	$	1,588
Year ended June 30, 2017	$	7,967	$	(484	)	$	3,564	^(B)	$	3,919
Year ended July 1, 2016	$	6,641	$	2,431		$	1,105	^(C)	$	7,967

____________________________

Note A - Consisted of changes to allowance for collection losses of $3,000 for foreign currency translation gain and $1,820,000 for uncollectible accounts charged off, net of recoveries on accounts previously charged off.

Note B - Consisted of changes to allowance for collection losses of $607,000 for foreign currency translation losses and $4,172,000 for uncollectible accounts charged off, net of recoveries on accounts previously charged off.

Note C - Consisted of changes to allowance for collection losses of $308,000 for foreign currency translation losses and $797,000 for uncollectible accounts charged off, net of recoveries on accounts previously charged off.

The Company and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jun. 29, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

Use of Estimates

Cash, Cash Equivalents and Restricted Cash

Cash, Cash Equivalents, Restricted Cash and Short-Term Investments

Short-Term Investments

Cash, Cash Equivalents, Restricted Cash and Short-Term Investments

Significant Concentrations

Inventories

Customer Service Inventories

Property, Plant and Equipment



Buildings	40 years
Leasehold improvements	2 to 10 years
Software	3 to 5 years
Machinery and equipment	2 to 5 years

Impairment of Long-Lived Assets

Warranties

Noncontrolling Interest

Noncontrolling Interests

Operating Leases

Foreign Currency Translation

Retirement Benefits

Revenue Recognition

Cost of Product Sales and Services

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Advertising Costs

We expense all advertising costs as incurred.

Presentation of Transactional Taxes Collected from Customers and Remitted to Government Authorities

We present transactional taxes such as sales and use tax collected from customers and remitted to governmental authorities on a net basis.

Research and Development Costs

Share-Based Compensation

Restructuring Charges

Income Taxes and Related Uncertainties

Recently Issued Accounting Standards

Accounting Standards Adopted

Accounting Standards Not Yet Adopted

•

Net Income (Loss) per Share of Common Stock

Fair Value Measurement


•	Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities;


•	Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and


•	Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 29, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Property, Plant and Equipment

The useful lives of the assets are generally as follows:



Buildings	40 years
Leasehold improvements	2 to 10 years
Software	3 to 5 years
Machinery and equipment	2 to 5 years

Our property, plant and equipment, net are summarized below:



(In thousands)	June 29, 2018			June 30, 2017
Land	$	710		$	710
Buildings and leasehold improvements	11,597			11,442
Software	15,498			14,803
Machinery and equipment	48,076			43,174
	75,881			70,129
Less accumulated depreciation and amortization	(58,702		)	(53,723		)
	$	17,179		$	16,406

Schedule of Net Foreign Exchange Loss

Net foreign exchange gain (loss) recorded in our consolidated statements of operations during fiscal 2018, 2017 and 2016 was as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Amount included in costs of revenues	$	402		$	(847	)	$	(556	)
Amount included in other (expense) income	(188		)	135			(1,245		)
Total foreign exchange gain (loss), net	$	214		$	(712	)	$	(1,801	)

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Jun. 29, 2018

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The changes in components of our accumulated other comprehensive loss during fiscal 2018, 2017 and 2016 were as follows:



(In thousands)	Foreign Currency Translation Adjustment (“CTA”)			Hedging Derivatives			Total Accumulated Other Comprehensive Income (Loss)
Balance as of July 3, 2015	$	(8,669	)	$	41		$	(8,628	)
Other comprehensive loss before reclassification	(2,488		)	—			(2,488		)
Less: reclassification for amounts included in net loss	—			(41		)	(41		)
Balance as of July 1, 2016	(11,157		)	—			(11,157		)
Other comprehensive loss before reclassification	(279		)	—			(279		)
Less: reclassification for amounts included in net loss	(349		)	—			(349		)
Balance as of June 30, 2017	(11,785		)	—			(11,785		)
Other comprehensive loss	(820		)	—			(820		)
Balance as of June 29, 2018	$	(12,605	)	$	—		$	(12,605	)

Reclassification out of Accumulated Other Comprehensive Income



	Fiscal Year
(In thousands)	2018		2017		2016
Revenues	$	—	$	—	$	—
Cost of revenues	—		—		41
Other income	—		349		—
	$	—	$	349	$	41

Net Loss per Share of Common Stock (Tables)

12 Months Ended

Jun. 29, 2018

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table presents the computation of basic and diluted net income (loss) per share attributable to our common stockholders:



	Fiscal Year
(In thousands, except per share amounts)	2018		2017			2016
Numerator:
Net income (loss) attributable to Aviat Networks	$	1,845	$	(823	)	$	(29,907	)

Denominator:
Weighted average shares outstanding, basic	5,336		5,292			5,238
Effect of potentially dilutive equivalent shares	311		—			—
Weighted average shares outstanding, diluted	5,647		5,292			5,238

Net income (loss) per share of common stock outstanding:
Basic	$	0.35	$	(0.16	)	$	(5.71	)
Diluted	$	0.33	$	(0.16	)	$	(5.71	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income (loss) per share calculations since they were antidilutive:



	Fiscal Year
(In thousands)	2018	2017	2016
Stock options	270	410	538
Restricted stock units and performance stock units	—	403	258
Total shares of common stock excluded	270	813	796

Balance Sheet Components (Tables)

12 Months Ended

Jun. 29, 2018

Balance Sheet Related Disclosures [Abstract]

Schedule of Cash, Cash Equivalents and Restricted Cash



(In thousands)	June 29, 2018		June 30, 2017
Cash and cash equivalents	$	37,425	$	35,658
Restricted cash	3		541
Restricted cash included in Other assets	336		370
Total cash, cash equivalents, and restricted cash in the Statements of Cash Flows	$	37,764	$	36,569

Schedule of Accounts Receivable

Our net accounts receivable is summarized below:



(In thousands)	June 29, 2018			June 30, 2017
Accounts receivable	$	44,656		$	49,864
Less: allowances for collection losses	(1,588		)	(3,919		)
Total accounts receivable, net	$	43,068		$	45,945

Schedule of Inventories

Our inventories are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Finished products	$	15,496	$	16,619
Work in process	3,246		3,088
Raw materials and supplies	2,548		2,087
Total inventories	$	21,290	$	21,794
Deferred cost of revenue included within finished goods	$	3,667	$	7,120
Consigned inventories included within raw materials	$	1,492	$	1,268

Schedule of Adjustments to Inventory



	Fiscal Year
(In thousands)	2018			2017			2016
Excess and obsolete inventory (recovery) charges	$	(443	)	$	39		$	9,175
Customer service inventory write-downs	807			1,098			693
	$	364		$	1,137		$	9,868
As % of revenue	0.2		%	0.5		%	3.7		%

Property, Plant and Equipment

The useful lives of the assets are generally as follows:



Buildings	40 years
Leasehold improvements	2 to 10 years
Software	3 to 5 years
Machinery and equipment	2 to 5 years

Our property, plant and equipment, net are summarized below:



(In thousands)	June 29, 2018			June 30, 2017
Land	$	710		$	710
Buildings and leasehold improvements	11,597			11,442
Software	15,498			14,803
Machinery and equipment	48,076			43,174
	75,881			70,129
Less accumulated depreciation and amortization	(58,702		)	(53,723		)
	$	17,179		$	16,406

Schedule of Accrued Expenses

Our accrued expenses are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Accrued compensation and benefits	$	8,574	$	8,317
Accrued agent commissions	1,774		1,911
Accrued warranties	3,196		3,056
Other	12,320		8,649
	$	25,864	$	21,933

Schedule of Product Warranty Liability

Changes in our warranty liability, which is included as a component of accrued expenses in the consolidated balance sheets were as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Balance as of the beginning of the fiscal year	$	3,056		$	3,944		$	4,221
Warranty provision recorded during the period	2,529			1,604			3,462
Consumption during the period	(2,389		)	(2,492		)	(3,739		)
Balance as of the end of the period	$	3,196		$	3,056		$	3,944

Schedule Advanced payments and Unearned Income

Our advanced payments and unearned income are summarized below:



(In thousands)	June 29, 2018		June 30, 2017
Advanced payments	$	7,151	$	8,760
Unearned income	12,149		11,244
	$	19,300	$	20,004

Fair Value Measurements Of Assets And Liabilities (Tables)

12 Months Ended

Jun. 29, 2018

Fair Value Disclosures [Abstract]

Fair Value, by Balance Sheet Grouping



	June 29, 2018				June 30, 2017
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Valuation Inputs
Assets:
Cash and cash equivalents:
Money market funds	$	13,871	$	13,871	$	22,059	$	22,059	Level 1
Bank certificates of deposit	$	1,645	$	1,645	$	66	$	66	Level 2
Short-term investments:
Bank certificates of deposit	$	—	$	—	$	264	$	264	Level 2
Other current assets:
Foreign exchange forward contracts	$	—	$	—	$	—	$	—	Level 2
Liabilities:
Other accrued expenses:
Foreign exchange forward contracts	$	158	$	158	$	5	$	5	Level 2

Restructuring Activities (Tables)

12 Months Ended

Jun. 29, 2018

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following tables summarize our restructuring related activities during fiscal year 2018, 2017 and 2016:



(In thousands)	Severance and Benefits
(In thousands)	Fiscal 2018-2019 Plan		Fiscal 2016-2017 Plan			Fiscal 2015-2016 Plan			Fiscal 2013-2014 Plan			Total
Balance as of July 3, 2015	$	—	$	—		$	650		$	106		$	756
Charges, net	—		2,210			344			(6		)	2,548
Cash payments	—		(698		)	(637		)	(32		)	(1,367		)
Balance as of July 1, 2016	—		1,512			357			68			1,937
Charges, net	—		345			36			—			381
Cash payments	—		(1,542		)	(294		)	(4		)	(1,840		)
Balance as of June 30, 2017	—		315			99			64			478
Charges, net	1,532		(5		)	—			—			1,527
Cash payments	—		(295		)	(66		)	—			(361		)
Foreign current translation gain (loss)	—		(1		)	3			—			2
Balance as of June 29, 2018	$	1,532	$	14		$	36		$	64		$	1,646



(In thousands)	Facilities and Other
(In thousands)	Fiscal 2015-2016 Plan			Fiscal 2014-2015 Plan			Fiscal 2013-2014 Plan			Total
Balance as of July 3, 2015	$	633		$	790		$	2,331		$	3,754
Charges, net	(62		)	77			(108		)	(93		)
Cash payments	(21		)	(584		)	(1,373		)	(1,978		)
Non-cash adjustments	—			299			896			1,195
Balance as of July 1, 2016	550			582			1,746			2,878
Charges, net	—			162			46			208
Cash payments	13			(576		)	(1,287		)	(1,850		)
Balance as of June 30, 2017	563			168			505			1,236
Charges, net	(253		)	1			4			(248		)
Cash payments	(63		)	(169		)	(509		)	(741		)
Foreign current translation gain	19			—			—			19
Balance as of June 29, 2018	$	266		$	—		$	—		$	266

Stockholders Equity (Tables)

12 Months Ended

Jun. 29, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Compensation Expense for Share-based Compensation Awards

Total following table presents the compensation expense for share-based awards included in our consolidated statements of operations for fiscal 2018, 2017 and 2016:



	Fiscal Year
(In thousands)	2018		2017		2016
By Expense Category:
Cost of product sales and services	$	201	$	208	$	154
Research and development	147		138		110
Selling and administrative	2,009		1,765		1,572
Total share-based compensation expense	$	2,357	$	2,111	$	1,836
By Types of Award:
Options	$	139	$	260	$	837
Restricted stock awards and units	1,696		1,473		933
Performance share awards and units and market-based stock units	522		378		66
Total share-based compensation expense	$	2,357	$	2,111	$	1,836

The following table summarizes the unamortized compensation expense and the remaining years over which such expense would be expected to be recognized, on a weighted-average basis, by type of award:



	June 29, 2018
	Unamortized Expense		Weighted Average Remaining Recognition Period
	(In thousands)		(Years)
Options	$	12	0.09
Restricted stock awards and units	$	1,204	0.90
Performance share awards and units and market-based stock units	$	374	0.77

Schedule of Stock Options Activities

A summary of the combined stock option activity under our equity plans during fiscal 2018 is as follows:



	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life	Aggregate Intrinsic Value
					(Years)	(In thousands)
Options outstanding as of June 30, 2017	372,705		$	28.39	2.72	$	167
Granted	—		N/A
Exercised	(191	)	$	14.88
Forfeited	(113	)	$	14.88
Expired	(36,216	)	$	51.69
Options outstanding as of June 29, 2018	336,185		$	25.90	1.94	$	81
Options vested and expected to vest as of June 29, 2018	336,185		$	25.90	1.94	$	81
Options exercisable as of June 29, 2018	332,753		$	26.00	1.92	$	77

Schedule of Stock Options Valuation Assumptions

Stock Options Outstanding and Exercisable

The following summarizes all of our stock options outstanding and exercisable as of June 29, 2018:



			Options Outstanding				Options Exercisable
Actual Range of Exercise Prices			Number Outstanding	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Number Exercisable	Weighted Average Exercise Price
				(Years)
$14.88	—	$15.60	82,008	3.60	$	15.24	78,576	$	15.24
$20.64	—	$26.28	57,455	1.69	$	25.68	57,455	$	25.68
$27.36	—	$28.44	68,970	0.58	$	28.05	68,970	$	28.05
$29.40	—	$30.72	25,161	1.38	$	30.71	25,161	$	30.71
$31.20	—	$31.20	74,462	2.20	$	31.20	74,462	$	31.20
$32.52	—	$43.44	28,129	0.73	$	33.34	28,129	$	33.34
$14.88	—	$43.44	336,185	1.94	$	25.90	332,753	$	26.00

Additional Information of Stock Options

Additional information related to our stock options is summarized below:



	Fiscal Year
(In thousands)	2018		2017		2016
Intrinsic value of options exercised	$	1	$	3	$	—
Fair value of options vested	$	140	$	654	$	1,395

Status of Restricted Stock

A summary of the status of our restricted stock as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares		Weighted Average Grant Date Fair Value
Restricted stock outstanding as of June 30, 2017	379,015		$	10.91
Granted	23,775		$	15.50
Vested and released	(32,650	)	$	13.61
Forfeited	(6,963	)	$	11.16
Restricted stock outstanding as of June 29, 2018	363,177		$	10.96

Schedule of Market Condition Award Valuation Assumptions

A summary of the significant weighted average assumptions we used in the Monte Carlo simulation model is as follows:



	Fiscal Year
	2018	2017			2016
Expected Dividends	N/A	—		%	—		%
Expected volatility	N/A	58.1		%	52.4		%
Risk-free interest rate	N/A	1.20		%	1.21		%
Weighted average grant date fair value per share granted	N/A	$	6.83		$	2.56

Status of Performance-based Shares

A summary of the status of our performance shares awards and units as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares	Weighted Average Grant Date Fair Value
Performance share awards and units outstanding as of June 30, 2017	72,941	$	9.18
Granted	—	N/A
Forfeited	—	N/A
Performance share awards and units outstanding as of June 29, 2018	72,941	$	9.18

A summary of the status of our market-based stock units as of June 29, 2018 and changes during fiscal 2018 is as follows:



	Shares		Weighted Average Grant Date Fair Value
Market-based stock units outstanding as of June 30, 2017	143,324		$	4.05
Granted	—		$	—
Forfeited	(47,235	)	$	2.70
Market-based stock units outstanding as of June 29, 2018	96,089		$	3.55

Segment and Geographic Information (Tables)

12 Months Ended

Jun. 29, 2018

Segment Reporting [Abstract]

Reconciliation of Revenue from Segments to Consolidated

Revenue by region for 2018, 2017 and 2016 were as follows:



	Fiscal Year
(In thousands)	2018		2017		2016
North America	$	131,078	$	132,078	$	125,482
Africa and Middle East	58,459		60,150		82,742
Europe and Russia	18,205		14,128		20,539
Latin America and Asia Pacific	34,764		35,518		39,927
Total Revenue	$	242,506	$	241,874	$	268,690

Revenue by Country

Revenue by country comprising more than 5% of our total revenue for fiscal 2018, 2017 and 2016 were as follows:



(In thousands, except percentages)	Revenue		% of Total Revenue
Fiscal 2018:
United States	$	128,269	52.9	%
South Africa	$	13,929	5.7	%
Philippines	$	13,838	5.7	%
Fiscal 2017:
United States	$	127,889	52.9	%
Nigeria	$	18,147	7.5	%
Philippines	$	13,733	5.7	%
Fiscal 2016:
United States	$	121,283	45.1	%
Nigeria	$	28,862	10.7	%

Schedule of Long-Lived Assets by Country

Our long-lived assets, consisting primarily of property, plant and equipment, by geographic areas based on the physical location of the assets as of June 29, 2018 and June 30, 2017 were as follows:



(In thousands)	June 29, 2018		June 30, 2017
United States	$	5,084	$	5,854
United Kingdom	2,708		2,727
New Zealand	7,747		6,310
Other countries	1,640		1,515
Total	$	17,179	$	16,406

Divestiture (Tables)

12 Months Ended

Jun. 29, 2018

Discontinued Operations and Disposal Groups [Abstract]

Summary Results of Operations for the WiMax Business

Summary results of operations for the WiMAX business were as follows:



	Fiscal Year
(In thousands)	2018		2017		2016
Income from operations of WiMAX	$	—	$	—	$	652
Income taxes	—		—		(111		)
Income from discontinued operations, net of tax	$	—	$	—	$	541

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

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+ Details

Income Taxes (Tables)

12 Months Ended

Jun. 29, 2018

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

oss) from continuing operations before provision for income taxes during fiscal year 2018, 2017 and 2016 consisted of the following:



	Fiscal Year
(In thousands)	2018			2017			2016
United States	$	7,718		$	10,979		$	(4,248	)
Foreign	(6,452		)	(11,584		)	(24,295		)
Total income (loss) from continuing operations before income taxes	$	1,266		$	(605	)	$	(28,543	)

Schedule of Components of Income Tax Expense (Benefit)

income taxes from continuing operations for fiscal year 2018, 2017 and 2016 were summarized as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Current provision (benefit):
Federal	$	—		$	(14	)	$	131
Foreign	2,043			(52		)	1,814
State and local	76			7			24
	2,119			(59		)	1,969
Deferred provision (benefit):
Federal	(3,397		)	168			(468		)
Foreign	242			(93		)	134
	(3,155		)	75			(334		)
Total provision for (benefit from) income taxes from continuing operations	$	(1,036	)	$	16		$	1,635

Schedule of Effective Income Tax Rate Reconciliation

(benefit from) income taxes from continuing operations differed from the amount computed by applying the federal statutory rate of 28.1% to our income before provision for income taxes as follows:



	Fiscal Year
(In thousands)	2018			2017			2016
Tax provision (benefit) at statutory rate	$	442		$	(196	)	$	(9,990	)
Valuation allowances	(53,308		)	(1,346		)	6,609
Non-deductible expenses	348			628			103
State and local taxes, net of U.S. federal tax benefit	441			358			(134		)
Foreign income taxed at rates less than the U.S. statutory rate	22			2,062			6,019
Dividend from foreign subsidiary	—			—			(1,781		)
Foreign withholding taxes	1,287			1,116			292
Singapore refund	(1,325		)	(3,778		)	—
Change in uncertain tax positions	508			1,173			437
Impact from tax reform	50,115			—			—
Other	434			(1		)	80
Total (benefit from) provision for income taxes	$	(1,036	)	$	16		$	1,635

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:



(In thousands)	June 29, 2018			June 30, 2017
Deferred tax assets:
Inventory	$	2,145		$	4,390
Accruals and reserves	999			2,611
Bad debts	285			669
Amortization	1,984			1,870
Stock compensation	1,646			2,266
Deferred revenue	1,896			3,127
Unrealized exchange gain/loss	11			3,295
Other	3,335			3,715
Tax credit carryforwards	9,887			15,337
Tax loss carryforwards	123,073			168,115
Total deferred tax assets before valuation allowance	145,261			205,395
Valuation allowance	(138,384		)	(197,951		)
Total deferred tax assets	6,877			7,444
Deferred tax liabilities:
Branch undistributed earnings reserve	796			990
Depreciation	1,491			1,501
Other	283			456
Total deferred tax liabilities	2,570			2,947
Net deferred tax assets	$	4,307		$	4,497

As Reported on the Consolidated Balance Sheets
Deferred income tax assets	$	5,600		$	6,178
Deferred income tax liabilities	1,293			1,681
Total net deferred income tax assets	$	4,307		$	4,497

Schedule of Unrecognized Tax Benefits Roll Forward

Our unrecognized tax benefit activity for fiscal 2018, 2017 and 2016 was as follows:



(In thousands)	Amount
Unrecognized tax benefit as of July 3, 2015	$	26,910
Additions for tax positions in current periods	397
Additions for tax positions in prior periods	246
Decreases related to change of foreign exchange rate	(515		)
Unrecognized tax benefit as of July 1, 2016	27,038
Additions for tax positions in prior periods	626
Additions for tax positions in current periods	831
Decreases for tax positions in prior periods	(9,279		)
Decreases related to change of foreign exchange rate	(477		)
Unrecognized tax benefit as of June 30, 2017	18,739
Additions for tax positions in prior periods	509
Additions for tax positions in current periods	349
Decreases for tax positions in prior periods	(3,481		)
Decreases related to change of foreign exchange rate	31
Unrecognized tax benefit as of June 29, 2018	$	16,147

Commitments and Contingencies (Tables)

12 Months Ended

Jun. 29, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Lease Payments Under All Non-cancelable Operating Leases

As of June 29, 2018, our future minimum lease payments under all non-cancelable operating leases with an initial lease term in excess of one year were as follows:



Fiscal Years	Amount
	(In thousands)
2019	$	1,878
2020	1,232
2021	938
2022	208
2023	150
Thereafter	1,873
Total	$	6,279

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Jun. 29, 2018

Quarterly Financial Data [Abstract]

Schedule of Quarterly Financial Information

Summarized quarterly data for fiscal 2018 and 2017 were as follows:



(In thousands, except per share amounts)	Q1 Ended 9/29/2017			Q2 Ended 12/29/2017		Q3 Ended 3/29/2018			Q4 Ended 6/29/2018
Fiscal 2018
Revenue	$	56,182		$	61,723	$	62,093		$	62,508
Gross margin	17,296			21,890		18,132			23,185
Operating (loss) income	(1,226		)	2,894		(1,365		)	1,014
Net (loss) income	(565		)	5,351		(2,390		)	(94		)
Net (loss) income attributable to Aviat Networks	(657		)	5,071		(2,623		)	54
Per share data:
Basic net (loss) income per common share	$	(0.12	)	$	0.95	$	(0.49	)	$	0.01
Diluted net (loss) income per common share	(0.12		)	0.90		(0.49		)	0.01

(In thousands, except per share amounts)	Q1 Ended 9/30/2016			Q2 Ended 12/30/2016		Q3 Ended 3/31/2017			Q4 Ended 6/30/2017
Fiscal 2017
Revenue	$	58,207		$	68,536	$	58,700		$	56,431
Gross margin	17,365			21,116		17,732			19,259
Operating (loss) income	(2,925		)	2,513		73			(646		)
Net (loss) income	(601		)	1,722		(330		)	(1,412		)
Net (loss) income attributable to Aviat Networks	(629		)	1,678		(399		)	(1,473		)
Per share data:
Basic net (loss) income per common share	$	(0.12	)	$	0.32	$	(0.08	)	$	(0.28	)
Diluted net (loss) income per common share	(0.12		)	0.31		(0.08		)	(0.28		)

_______________________

Schedule of Certain Charges, Expenses and Loss (Income) from Discontinued Operations

The following tables summarize items included in our results of operations for each of the fiscal quarters presented:



(In thousands)	Q1 Ended 9/29/2017			Q2 Ended 12/29/2017			Q3 Ended 3/29/2018			Q4 Ended 6/29/2018
Fiscal 2018
Restructuring charges	$	2		$	(252	)	$	(2	)	$	1,531
Nigeria foreign exchange loss on dividend receivable	1			136			51			—
WTM inventory recovery	(9		)	(181		)	(127		)	(195		)
Strategic alternative costs	394			483			43			—
AMT credit related to valuation allowance release	—			(3,303		)	—			—
Tax refund from Inland Revenue Authority of Singapore	(1,322		)	—			—			—

(In thousands)	Q1 Ended 9/30/2016			Q2 Ended 12/30/2016			Q3 Ended 3/31/2017			Q4 Ended 6/30/2017
Fiscal 2017
Restructuring charges	$	160		$	72		$	111		$	246
Nigeria foreign exchange loss (gain) on dividend receivable	210			(2		)	10			(5		)
WTM inventory recovery	—			(83		)	(48		)	(45		)
Performance bond expense	—			365			—			—
Gain on liquidation of subsidiary	—			—			(349		)	—
Tax refund from Inland Revenue Authority of Singapore	(3,741		)	—			—			—

The Company and Summary of Significant Accounting Policies (Details) $ / shares in Units, $ in Thousands			3 Months Ended								12 Months Ended
	Jun. 30, 2018 USD ($)	Jun. 14, 2016 $ / shares	Jun. 29, 2018 USD ($) $ / shares shares	Mar. 30, 2018 USD ($)	Dec. 29, 2017 USD ($)	Sep. 29, 2017 USD ($)	Jun. 30, 2017 USD ($) $ / shares shares	Mar. 31, 2017 USD ($)	Dec. 30, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 29, 2018 USD ($) customer Manufacturers $ / shares shares	Jun. 30, 2017 USD ($) customer $ / shares shares	Jul. 01, 2016 USD ($) customer	Sep. 06, 2016 $ / shares
Concentration Risk [Line Items]
Revenues			$ 62,508	$ 62,093	$ 61,723	$ 56,182	$ 56,431	$ 58,700	$ 68,536	$ 58,207	$ 242,506	$ 241,874	$ 268,690
Fiscal period duration											364 days	364 days	371 days
Reverse stock split conversion ratio		0.0833
Common stock shares authorized \| shares			300,000,000				300,000,000				300,000,000	300,000,000
Common stock par value (in dollars per share) \| $ / shares		$ 0.01	$ 0.01				$ 0.01				$ 0.01	$ 0.01		$ 0.01
Short-term investments			$ 0				$ 264				$ 0	$ 264
Restricted cash			3				541				3	541
Total foreign exchange gain (loss), net											214	(712)	$ (1,801)
Retirement plan expense											1,900	1,800	2,000
Noncontrolling interests buyout											603	0	$ 0
Retained Earnings (Accumulated Deficit)			$ 746,359				$ 748,204				$ 746,359	$ 748,204
Number of manufacturers \| Manufacturers											2
Minimum
Concentration Risk [Line Items]
Product warranty period											1 year
Maximum
Concentration Risk [Line Items]
Product warranty period											3 years
Customer Concentration Risk \| Total Revenue \| Mobile Telephone Networks
Concentration Risk [Line Items]
Number of customers \| customer											1	1	1
Concentration risk, percentage											13.00%	14.00%	18.00%
Customer Concentration Risk \| Accounts Receivable \| Mobile Telephone Networks
Concentration Risk [Line Items]
Concentration risk, percentage											13.00%	26.00%
South Africa
Concentration Risk [Line Items]
Ownership percentage by parent			51.00%								51.00%
Amount included in costs of revenues
Concentration Risk [Line Items]
Total foreign exchange gain (loss), net											$ 402	$ (847)	$ (556)
Amount included in other (expense) income
Concentration Risk [Line Items]
Total foreign exchange gain (loss), net											$ (188)	$ 135	$ (1,245)
Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Revenues	$ 5,300
Retained Earnings (Accumulated Deficit)	17,600
Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Revenues	6,400
Retained Earnings (Accumulated Deficit)	18,700
Forecast \| Accounting Standards Update 2014-09 \| Sales commissions \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	(700)
Forecast \| Accounting Standards Update 2014-09 \| Sales commissions \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	(800)
Bill and Hold Sales \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	11,400
Bill and Hold Sales \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	11,600
Bill and Hold Sales, Costs of Products and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	2,400
Bill and Hold Sales, Costs of Products and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	2,600
Professional Services Revenue \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	4,300
Professional Services Revenue \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	4,800
Professional Services, Costs of Services and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,100
Professional Services, Costs of Services and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,600
Transfer of Control Price Variability \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,200
Transfer of Control Price Variability \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,600
Transfer of Control, Cost of Revenues and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Minimum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,100
Transfer of Control, Cost of Revenues and Taxes \| Forecast \| Accounting Standards Update 2014-09 \| Maximum
Concentration Risk [Line Items]
Retained Earnings (Accumulated Deficit)	1,500
Software Revenue \| Forecast \| Accounting Standards Update 2014-09
Concentration Risk [Line Items]
Revenues	700
Retained Earnings (Accumulated Deficit)	$ 700

The Company and Summary of Significant Accounting Policies Property, Plant and Equipment (Details)	12 Months Ended
	Jun. 29, 2018
Buildings
Property, Plant and Equipment [Line Items]
Useful life	40 years
Leasehold improvements \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	10 years
Software \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Software \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years

Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	$ (11,785)
Balance at end of period	(12,605)	$ (11,785)
Total Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(11,785)	(11,157)	$ (8,628)
Other comprehensive loss before reclassification	(820)	(279)	(2,488)
Less: reclassification for amounts included in net loss		(349)	(41)
Balance at end of period	(12,605)	(11,785)	(11,157)
Foreign Currency Translation Adjustment (“CTA”)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(11,785)	(11,157)	(8,669)
Other comprehensive loss before reclassification	(820)	(279)	(2,488)
Less: reclassification for amounts included in net loss		(349)	0
Balance at end of period	(12,605)	(11,785)	(11,157)
Hedging Derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	0	0	41
Other comprehensive loss before reclassification	0	0	0
Less: reclassification for amounts included in net loss		0	(41)
Balance at end of period	$ 0	$ 0	$ 0

Accumulated Other Comprehensive Loss (Reclassification out of AOCI) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenues	$ 62,508	$ 62,093	$ 61,723	$ 56,182	$ 56,431	$ 58,700	$ 68,536	$ 58,207	$ 242,506	$ 241,874	$ 268,690
Cost of revenues									(162,003)	(166,402)	(206,973)
Other (expense) income									(220)	169	(1,245)
Net Income (loss)	$ (94)	$ (2,390)	$ 5,351	$ (565)	$ (1,412)	$ (330)	$ 1,722	$ (601)	2,302	(621)	(29,637)
Reclassification out of AOCI
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Revenues									0	0	0
Cost of revenues									0	0	41
Other (expense) income									0	349	0
Net Income (loss)									$ 0	$ 349	$ 41

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Net Loss per Share of Common Stock (Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Earnings Per Share [Abstract]
Net (loss) income attributable to Aviat Networks	$ 54	$ (2,623)	$ 5,071	$ (657)	$ (1,473)	$ (399)	$ 1,678	$ (629)	$ 1,845	$ (823)	$ (29,907)
Basic (in shares)									5,336	5,292	5,238
Weighted Average Number Diluted Shares Outstanding Adjustment									311	0	0
Weighted Average Number of Shares Outstanding, Diluted									5,647	5,292	5,238
Basic net (loss) income per common share	$ 0.01	$ (0.49)	$ 0.95	$ (0.12)	$ (0.28)	$ (0.08)	$ 0.32	$ (0.12)	$ 0.35	$ (0.16)	$ (5.71)
Diluted net (loss) income per common share	$ 0.01	$ (0.49)	$ 0.90	$ (0.12)	$ (0.28)	$ (0.08)	$ 0.31	$ (0.12)	$ 0.33	$ (0.16)	$ (5.71)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Net Loss per Share of Common Stock (Schedule of Common Stock Excluded Because they were Antidilutive) (Details) - shares shares in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded	270	813	796
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded	270	410	538
Restricted stock units and performance stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded	0	403	258

Balance Sheet Components (Cash, Cash Equivalents and Restricted Cash) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016	Jul. 03, 2015
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 37,425	$ 35,658
Restricted cash	3	541
Restricted cash included in Other assets	336	370
Total cash, cash equivalents, and restricted cash in the Statements of Cash Flows	$ 37,764	$ 36,569	$ 31,425	$ 35,199

Balance Sheet Components (Receivables) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Accounts receivable	$ 44,656	$ 49,864
Less: allowances for collection losses	(1,588)	(3,919)
Accounts receivable, net	$ 43,068	$ 45,945

Balance Sheet Components (Inventories) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Finished products	$ 15,496	$ 16,619
Work in process	3,246	3,088
Raw materials and supplies	2,548	2,087
Total inventories	21,290	21,794
Deferred cost of revenue included within finished goods	3,667	7,120
Consigned inventories included within raw materials	$ 1,492	$ 1,268

Balance Sheet Components (Inventory Adjustments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Balance Sheet Related Disclosures [Abstract]
Excess and obsolete inventory (recovery) charges	$ (443)	$ 39	$ 9,175
Customer service inventory write-downs	807	1,098	693
Charges for inventory and customer service inventory write-downs	$ 364	$ 1,137	$ 9,868
As % of revenue	0.20%	0.50%	3.70%

Balance Sheet Components (Property Plant and Equipment) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 75,881	$ 70,129
Less accumulated depreciation and amortization	(58,702)	(53,723)
Property, plant and equipment, net	17,179	16,406
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	710	710
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	11,597	11,442
Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,498	14,803
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 48,076	$ 43,174

Balance Sheet Components (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Balance Sheet Related Disclosures [Abstract]
Depreciation and amortization of property, plant and equipment	$ 5,199	$ 5,840	$ 6,648

Balance Sheet Components (Accrued Expenses) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Payables and Accruals [Abstract]
Accrued compensation and benefits	$ 8,574	$ 8,317
Accrued agent commissions	1,774	1,911
Accrued warranties	3,196	3,056
Other	12,320	8,649
Accrued expenses	$ 25,864	$ 21,933

Balance Sheet Components (Accrued Warranties) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Balance as of the beginning of the fiscal year	$ 3,056	$ 3,944	$ 4,221
Warranty provision recorded during the period	2,529	1,604	3,462
Consumption during the period	(2,389)	(2,492)	(3,739)
Balance as of the end of the period	$ 3,196	$ 3,056	$ 3,944

Balance Sheet Components (Advanced Payments and Unearned Income) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Deferred Revenue and Credits [Abstract]
Advanced payments	$ 7,151	$ 8,760
Unearned income	12,149	11,244
Advance payments and unearned income	$ 19,300	$ 20,004

Fair Value Measurements Of Assets And Liabilities (Details) $ / shares in Units, $ in Thousands	Jun. 29, 2018 USD ($) institution $ / shares	Jun. 30, 2017 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number of financial institutions company purchased money market funds from \| institution	2
Level 1 \| Money market funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Money Market, net asset value, per share \| $ / shares	$ 1.00
Recurring \| Level 1 \| Carrying Amount \| Money market funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 13,871	$ 22,059
Recurring \| Level 1 \| Fair Value \| Money market funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13,871	22,059
Recurring \| Level 2 \| Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments	0	264
Foreign exchange forward contracts - assets	0	0
Foreign exchange forward contracts - liabilities	158	5
Recurring \| Level 2 \| Carrying Amount \| Bank certificates of deposit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1,645	66
Recurring \| Level 2 \| Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Short-term investments	0	264
Foreign exchange forward contracts - assets	0	0
Foreign exchange forward contracts - liabilities	158	5
Recurring \| Level 2 \| Fair Value \| Bank certificates of deposit
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 1,645	$ 66

Credit Facility and Debt (Details) - USD ($)	12 Months Ended
Credit Facility and Debt (Details) - USD ($)	Jun. 29, 2018	Jun. 30, 2017
Line of Credit Facility [Line Items]
Short-term debt	$ 9,000,000	$ 9,000,000
Silicon Valley Bank
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 30,000,000
Weight average interest rate during reporting period	5.00%
Short-term debt	$ 9,000,000
Weighted average interest rate at period end	5.50%	4.75%
Available credit under credit facility	$ 8,500,000
Borrowing base, calculated amount	$ 18,400,000
Additional spread on applicable rate in event of default	5.00%
Silicon Valley Bank \| Letter of Credit
Line of Credit Facility [Line Items]
Line of credit facility, amount outstanding	$ 900,000
Silicon Valley Bank \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 15,000,000
Prime Rate \| Silicon Valley Bank \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.50%
Prime Rate \| Silicon Valley Bank \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
LIBOR \| Silicon Valley Bank \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.75%
SINGAPORE \| LIBOR \| Silicon Valley Bank \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%

Restructuring Activities (Restructuring Liability) (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2018	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Restructuring Reserve [Roll Forward]
Current portion of restructuring liabilities		$ 1,426	$ 1,475
Long-term portion of restructuring liabilities		500
Fiscal 2015 - 2016 Plan
Restructuring Reserve [Roll Forward]
Non-cash adjustments	$ 300
Severance and Benefits
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		478	1,937	$ 756
Charges, net		1,527	381	2,548
Foreign current translation gain (loss)		2
Cash payments		(361)	(1,840)	(1,367)
Restructuring liability, end of period		1,646	478	1,937
Severance and Benefits \| Fiscal 2016 - 2017 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		0	0	0
Charges, net		1,532	0	0
Foreign current translation gain (loss)		0
Cash payments		0	0	0
Restructuring liability, end of period		1,532	0	0
Severance and Benefits \| Fiscal 2015 - 2016 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		315	1,512	0
Charges, net		(5)	345	2,210
Foreign current translation gain (loss)		(1)
Cash payments		(295)	(1,542)	(698)
Restructuring liability, end of period		14	315	1,512
Severance and Benefits \| Fiscal 2014-2015 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		99	357	650
Charges, net		0	36	344
Foreign current translation gain (loss)		3
Cash payments		(66)	(294)	(637)
Restructuring liability, end of period		36	99	357
Severance and Benefits \| Fiscal 2013-2014 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		64	68	106
Charges, net		0	0	(6)
Foreign current translation gain (loss)		0
Cash payments		0	(4)	(32)
Restructuring liability, end of period		64	64	68
Facilities and Other
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		1,236	2,878	3,754
Charges, net		(248)	208	(93)
Foreign current translation gain (loss)		19
Cash payments		(741)	(1,850)	(1,978)
Non-cash adjustments				1,195
Restructuring liability, end of period		266	1,236	2,878
Lease termination fees			$ 1,900
Lease termination fees payment period			14 months
Facilities and Other \| Fiscal 2015 - 2016 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		563	$ 550	633
Charges, net		(253)	0	(62)
Foreign current translation gain (loss)		19
Cash payments		(63)	13	(21)
Non-cash adjustments				0
Restructuring liability, end of period		266	563	550
Facilities and Other \| Fiscal 2014-2015 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		168	582	790
Charges, net		1	162	77
Foreign current translation gain (loss)		0
Cash payments		(169)	(576)	(584)
Non-cash adjustments				299
Restructuring liability, end of period		0	168	582
Facilities and Other \| Fiscal 2013-2014 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period		505	1,746	2,331
Charges, net		4	46	(108)
Foreign current translation gain (loss)		0
Cash payments		(509)	(1,287)	(1,373)
Non-cash adjustments				896
Restructuring liability, end of period		$ 0	$ 505	$ 1,746

Stockholders Equity (Narrative) (Details)		3 Months Ended	12 Months Ended
Stockholders Equity (Narrative) (Details)	Jun. 14, 2016 $ / shares	Jun. 29, 2018 USD ($) StockIncentivePlan $ / shares shares	Jun. 29, 2018 USD ($) StockIncentivePlan $ / shares shares	Jun. 30, 2017 USD ($) $ / shares shares	Jul. 01, 2016 USD ($)	May 31, 2018 USD ($)	Sep. 06, 2016 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares authorized		300,000,000	300,000,000	300,000,000
Common stock par value (in dollars per share) \| $ / shares	$ 0.01	$ 0.01	$ 0.01	$ 0.01			$ 0.01
Reverse stock split conversion ratio	0.0833
Stock repurchase \| $			$ (8,000)
Number of rights declared as dividend for each share of outstanding common stock							1
Exercise price of right \| $ / shares							$ 35
Closing price of common stock \| $ / shares		$ 16.37	$ 16.37
Share Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount \| $						$ 7,500,000
Stock repurchase (in shares)		500
Stock repurchase \| $		$ (7,750)
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant		60,017	60,017
Employee stock purchase plan, percentage discount from fair market value			5.00%
Employee stock purchase plan, purchase period			3 months
Number of shares issued			1,048
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of awards vested \| $			$ 400,000	$ 500,000	$ 700,000
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of awards vested \| $			$ 0	$ 0
2007 Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock incentive plans \| StockIncentivePlan		2	2
Number of additional shares authorized			500,000
Number of shares available for grant		860,054	860,054
2007 Stock Plan \| Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option expiration period			7 years
Minimum \| 2007 Stock Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Maximum \| 2007 Stock Plan \| Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			4 years
Preferred Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of preferred stocks to be purchased with each right							0.001

Stockholders Equity (Stock Based Compensation Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2,357	$ 2,111	$ 1,836
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	139	260	837
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,696	1,473	933
Performance share awards and units and market-based stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	522	378	66
Amount included in costs of revenues
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	201	208	154
Research and development
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	147	138	110
Selling and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2,009	$ 1,765	$ 1,572

Stockholders Equity (Unamortized Expenses) (Details) - 2007 Stock Plan $ in Thousands	12 Months Ended
	Jun. 29, 2018 USD ($)
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	1 month 2 days
Weighted Average Remaining Recognition Period	$ 12
Performance share awards and units and market-based stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	9 months 7 days
Weighted Average Remaining Recognition Period	$ 374
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	10 months 24 days
Weighted Average Remaining Recognition Period	$ 1,204

Stockholders Equity (Stock Option Activity) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017
Stock Options, Shares [Roll Forward]
Options outstanding as of June 30, 2017	372,705
Granted	0
Exercised	(191)
Forfeited	(113)
Expired	(36,216)
Options outstanding as of June 29, 2018	336,185	372,705
Stock Options, Weighted Average Exercise Price [Roll Forward]
Weighted average exercise price of options outstanding, beginning	$ 28.39
Weighted average exercise price of options granted	14.88
Weighted average exercise price of options forfeited	14.88
Weighted average exercise price of options expired	51.69
Weighted average exercise price of options outstanding, end	$ 25.90	$ 28.39
Weighted average remaining contractual life of options outstanding	1 year 11 months 9 days	2 years 8 months 19 days
Aggregate intrinsic value of options outstanding	$ 81	$ 167
Options vested and expected to vest as of June 29, 2018	336,185
Weighted average exercise price of options vested and expected to vest	$ 25.90
Weighted average remaining contractual life of options vested and expected to vest	1 year 11 months 9 days
Aggregate intrinsic value of options vested and expected to vest	$ 81
Options exercisable as of June 29, 2018	332,753
Weighted average exercise price of options exercisable	$ 26.00
Weighted average remaining contractual life of options exercisable	1 year 11 months 1 day
Aggregate intrinsic value of options exercisable	$ 77

Stockholders Equity (Weighted Average Assumptions) (Details) - Market Based Stock Units (MSU) - $ / shares	12 Months Ended
	Jun. 30, 2017	Jul. 01, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%	0.00%
Expected volatility	58.10%	52.00%
Risk-free interest rate	1.20%	1.00%
Weighted average grant date fair value per share granted (dollars per share)	$ 6.83	$ 2.56

Stockholders Equity (Options by Exercise Price Range) (Details)	12 Months Ended
	Jun. 29, 2018 $ / shares shares
14.88 - 15.60
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	$ 14.88
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 15.60
Number Outstanding (in shares) \| shares	82,008
Weighted Average Remaining Contractual Life	3 years 7 months 6 days
Weighted Average Exercise Price (dollars per share)	$ 15.24
Number Exercisable (in shares) \| shares	78,576
Weighted Average Exercise Price (dollars per share)	$ 15.24
20.64 - 27.36
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	20.64
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 26.28
Number Outstanding (in shares) \| shares	57,455
Weighted Average Remaining Contractual Life	1 year 8 months 9 days
Weighted Average Exercise Price (dollars per share)	$ 25.68
Number Exercisable (in shares) \| shares	57,455
Weighted Average Exercise Price (dollars per share)	$ 25.68
27.72 - 30.72
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	27.36
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 28.44
Number Outstanding (in shares) \| shares	68,970
Weighted Average Remaining Contractual Life	6 months 29 days
Weighted Average Exercise Price (dollars per share)	$ 28.05
Number Exercisable (in shares) \| shares	68,970
Weighted Average Exercise Price (dollars per share)	$ 28.05
31.20 - 31.20
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	29.40
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 30.72
Number Outstanding (in shares) \| shares	25,161
Weighted Average Remaining Contractual Life	1 year 4 months 17 days
Weighted Average Exercise Price (dollars per share)	$ 30.71
Number Exercisable (in shares) \| shares	25,161
Weighted Average Exercise Price (dollars per share)	$ 30.71
32.52 - 62.16
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	31.20
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 31.20
Number Outstanding (in shares) \| shares	74,462
Weighted Average Remaining Contractual Life	2 years 2 months 12 days
Weighted Average Exercise Price (dollars per share)	$ 31.20
Number Exercisable (in shares) \| shares	74,462
Weighted Average Exercise Price (dollars per share)	$ 31.20
71.04 - 71.04
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	32.52
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 43.44
Number Outstanding (in shares) \| shares	28,129
Weighted Average Remaining Contractual Life	8 months 23 days
Weighted Average Exercise Price (dollars per share)	$ 33.34
Number Exercisable (in shares) \| shares	28,129
Weighted Average Exercise Price (dollars per share)	$ 33.34
14.88 - 71.04
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	14.88
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 43.44
Number Outstanding (in shares) \| shares	336,185
Weighted Average Remaining Contractual Life	1 year 11 months 9 days
Weighted Average Exercise Price (dollars per share)	$ 25.90
Number Exercisable (in shares) \| shares	332,753
Weighted Average Exercise Price (dollars per share)	$ 26.00

Stockholders Equity (Additional Option Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised	$ 1	$ 3	$ 0
Fair value of options vested	$ 140	$ 654	$ 1,395

Stockholders Equity (Restricted Stock Activity) (Details)	12 Months Ended
	Jun. 29, 2018 $ / shares shares
Restricted Stock, Shares [Roll Forward]
Granted	0
Restricted Stock
Restricted Stock, Shares [Roll Forward]
Shares outstanding, beginning balance	379,015
Granted	23,775
Vested and released, Shares	(32,650)
Forfeited, Shares	(6,963)
Shares outstanding, ending balance	363,177
Restricted Stock, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted average grant date fair value of shares outstanding, beginning \| $ / shares	$ 10.91
Weighted average grant date fair value of shares granted \| $ / shares	15.50
Weighted average grant date fair value of shares vested and released \| $ / shares	13.61
Weighted average grant date fair value of shares forfeited \| $ / shares	11.16
Weighted average grant date fair value of shares outstanding, end \| $ / shares	$ 10.96

Stockholders Equity (Market Based Awards) (Details)	12 Months Ended
Stockholders Equity (Market Based Awards) (Details)	Jun. 29, 2018 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Granted	0
Market Based Stock Units (MSU)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Shares outstanding, beginning balance	143,324
Granted	0
Forfeited, Shares	(47,235)
Shares outstanding, ending balance	96,089
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average grant date fair value of shares outstanding, beginning \| $ / shares	$ 4.05
Weighted average grant date fair value of shares granted \| $ / shares	0.00
Weighted average grant date fair value of shares forfeited \| $ / shares	2.70
Weighted average grant date fair value of shares outstanding, end \| $ / shares	$ 3.55

Stockholders Equity (Performance Share Activity) (Details)	12 Months Ended
	Jun. 29, 2018 $ / shares shares
Performance Share Awards, Shares [Roll Forward]
Granted	0
Performance Shares
Performance Share Awards, Shares [Roll Forward]
Shares outstanding, beginning balance	72,941
Forfeited	0
Shares outstanding, ending balance	72,941
Performance Share Awards, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted average grant date fair value of shares outstanding, beginning \| $ / shares	$ 9.18
Weighted average grant date fair value of shares outstanding, end \| $ / shares	$ 9.18

Segment and Geographic Information (Schedule of Revenues by Geographic Region) (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018 USD ($)	Mar. 30, 2018 USD ($)	Dec. 29, 2017 USD ($)	Sep. 29, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 30, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 29, 2018 USD ($) segments	Jun. 30, 2017 USD ($)	Jul. 01, 2016 USD ($)
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of reportable segments \| segments									1
Revenues	$ 62,508	$ 62,093	$ 61,723	$ 56,182	$ 56,431	$ 58,700	$ 68,536	$ 58,207	$ 242,506	$ 241,874	$ 268,690
North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									131,078	132,078	125,482
Africa and Middle East
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									58,459	60,150	82,742
Europe and Russia
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									18,205	14,128	20,539
Latin America and Asia Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 34,764	$ 35,518	$ 39,927

Segment and Geographic Information (Revenue by Country) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 62,508	$ 62,093	$ 61,723	$ 56,182	$ 56,431	$ 58,700	$ 68,536	$ 58,207	$ 242,506	$ 241,874	$ 268,690
Revenue by Country \| Total Revenue \| United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 128,269	$ 127,889	$ 121,283
% of Total Revenue									52.90%	52.90%	45.10%
Revenue by Country \| Total Revenue \| South Africa
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 13,929
% of Total Revenue									5.70%
Revenue by Country \| Total Revenue \| Nigeria
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues										$ 18,147	$ 28,862
% of Total Revenue										7.50%	10.70%
Revenue by Country \| Total Revenue \| Philippines
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues									$ 13,838	$ 13,733
% of Total Revenue									5.70%	5.70%

Segment and Geographic Information (Long-Lived Assets by Country) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 17,179	$ 16,406
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	5,084	5,854
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	2,708	2,727
New Zealand
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	7,747	6,310
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,640	$ 1,515

Divestiture (Details) - Discontinued Operations, Disposed of by Sale - WiMAX - USD ($) $ in Thousands		12 Months Ended			37 Months Ended
	Sep. 02, 2011	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016	Sep. 26, 2014	Jun. 27, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture of businesses	$ 400
Discontinued operations contingent consideration	2,800
Proceeds from contingent payments						$ 100
Potential cash payments to EION for collections of WiMAX receivables	$ 2,000
Payment on divestiture payables					$ 1,600
Write-off of accrued liabilities due to EION				$ 100	$ 400
Accrued Liabilities related to disposition of WiMAX		$ 0
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Income from operations of WiMAX		0	$ 0	652
Income taxes		0	0	(111)
Income from discontinued operations, net of tax		$ 0	$ 0	$ 541

Income Taxes (Loss from continuing operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Income Tax Disclosure [Abstract]
United States	$ 7,718	$ 10,979	$ (4,248)
Foreign	(6,452)	(11,584)	(24,295)
Income (loss) from continuing operations before income taxes	$ 1,266	$ (605)	$ (28,543)

Income Taxes (Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Current provision (benefit):
Federal	$ 0	$ (14)	$ 131
Foreign	2,043	(52)	1,814
State and local	76	7	24
Total current provision	2,119	(59)	1,969
Deferred provision (benefit):
Federal	(3,397)	168	(468)
Foreign	242	(93)	134
Total deferred provision (benefit)	(3,155)	75	(334)
Total provision for (benefit from) income taxes from continuing operations	$ (1,036)	$ 16	$ 1,635

Income Taxes (Effective Income Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Income Tax Disclosure [Abstract]
Tax provision (benefit) at statutory rate	$ 442	$ (196)	$ (9,990)
Valuation allowances	(53,308)	(1,346)	6,609
Non-deductible expenses	348	628	103
State and local taxes, net of U.S. federal tax benefit	441	358	(134)
Foreign income taxed at rates less than the U.S. statutory rate	22	2,062	6,019
Dividend from foreign subsidiary	0	0	(1,781)
Foreign withholding taxes	1,287	1,116	292
Singapore refund	(1,325)	(3,778)	0
Change in uncertain tax positions	508	1,173	437
Impact from tax reform	50,115	0	0
Other	434	(1)	80
Total provision for (benefit from) income taxes from continuing operations	$ (1,036)	$ 16	$ 1,635

Income Taxes (Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Jun. 29, 2018	Jun. 30, 2017
Deferred Tax Assets:
Inventory	$ 2,145	$ 4,390
Accruals and reserves	999	2,611
Bad debts	285	669
Amortization	1,984	1,870
Stock compensation	1,646	2,266
Deferred revenue	1,896	3,127
Unrealized exchange gain/loss	11	3,295
Other	3,335	3,715
Tax credit carryforwards	9,887	15,337
Tax loss carryforwards	123,073	168,115
Total deferred tax assets before valuation allowance	145,261	205,395
Valuation allowance	(138,384)	(197,951)
Total deferred tax assets	6,877	7,444
Deferred tax liabilities:
Branch undistributed earnings reserve	796	990
Depreciation	1,491	1,501
Other	283	456
Total deferred tax liabilities	2,570	2,947
Net deferred tax assets	4,307	4,497
Deferred income tax assets	5,600	6,178
Total net deferred income tax assets	$ 1,293	$ 1,681

Income Taxes (Unrecognized Tax Benefit Activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit, beginning of period	$ 18,739		$ 27,038
Additions for tax positions in current periods	349	$ 831	397
Additions for tax positions in prior periods	509	626	246
Decreases for tax positions in prior periods	(3,481)	(9,279)
Decreases related to change of foreign exchange rate	31	(477)	$ (515)
Unrecognized tax benefit, end of period	$ 16,147	$ 18,739

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016	Jun. 27, 2014	Jul. 03, 2015
Income Tax Examination [Line Items]
Income tax expense (benefit)										$ (1,036)	$ 16	$ 1,635
Statutory U.S. federal tax rate										28.10%
Tax refund										$ 1,300	3,700
Valuation allowance		$ 138,384				$ 197,951				138,384	197,951
Income tax basis difference in foreign subsidiaries		600				5,000				600	5,000
Unrecognized tax benefits		16,147				18,739				16,147	18,739		$ 26,910	$ 27,038
Increase (decrease) in unrecognized tax benefits										2,600
Unrecognized tax benefits that would impact effective tax rate		2,900				2,500				2,900	2,500
Interest accrued on unrecognized tax benefits		300				200				300	200
Income taxes paid													13,200
Discrete benefit from valuation allowance release related to refundable AMT credits under Tax Cuts and Jobs Act 2017										3,300
Decrease related to reduction of tax rate on certain deferred tax assets and deferred tax liabilities	$ 50,700									(3,300)
U.S. Federal and State Tax
Income Tax Examination [Line Items]
Tax loss carryforward amount		332,500				339,800				332,500	$ 339,800
Tax credit carryforward, amount		10,500								10,500
Foreign Tax
Income Tax Examination [Line Items]
Tax loss carryforward amount		214,900								214,900
Tax credit carryforward, amount		4,100								$ 4,100
Foreign Tax \| Inland Revenue, Singapore (IRAS)
Income Tax Examination [Line Items]
Tax refund		$ 0	$ 0	$ 0	$ 1,322	$ 0	$ 0	$ 0	$ 3,741
Income taxes paid													$ 13,200

Commitments and Contingencies (Details) $ in Thousands	Jun. 29, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 1,878
2020	1,232
2021	938
2022	208
2023	150
Thereafter	1,873
Total	6,279
Rents receivable in the future under our non-cancelable sublease	$ 100

Commitments and Contingencies (Narrative) (Details) ft² in Thousands, $ in Thousands	1 Months Ended	3 Months Ended								12 Months Ended
	May 31, 2016 USD ($)	Jun. 29, 2018 USD ($) ft²	Mar. 30, 2018 USD ($)	Dec. 29, 2017 USD ($)	Sep. 29, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 30, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 29, 2018 USD ($) ft²	Jun. 30, 2017 USD ($)	Jul. 01, 2016 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Future minimum commitments		$ 6,279								$ 6,279
Rental expense for operating leases										3,700	$ 4,000	$ 5,100
Purchase obligations										25,100
Other commitment		1,100								1,100
Commercial commitments, outstanding		51,500								$ 51,500
Payment for performance guarantee		$ 0	$ 43	$ 483	$ 394	$ 0	$ 0	$ 365	$ 0
Maximum
Property Subject to or Available for Operating Lease [Line Items]
Guarantee term										2 years
Office building at Milpitas, California \| Corporate Headquarters
Property Subject to or Available for Operating Lease [Line Items]
Office Space (in sq.ft.) \| ft²		19								19
Lessee term		60 months								60 months
Future minimum commitments		$ 1,100								$ 1,100
Australia
Property Subject to or Available for Operating Lease [Line Items]
Damages claimed by plaintiff	$ 1,000

Quarterly Financial Data (Unaudited) (Summarized Quarterly Data) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Quarterly Financial Data [Abstract]
Revenues	$ 62,508	$ 62,093	$ 61,723	$ 56,182	$ 56,431	$ 58,700	$ 68,536	$ 58,207	$ 242,506	$ 241,874	$ 268,690
Gross margin	23,185	18,132	21,890	17,296	19,259	17,732	21,116	17,365	80,503	75,472	61,717
Operating (loss) income	1,014	(1,365)	2,894	(1,226)	(646)	73	2,513	(2,925)	1,317	(985)	(27,446)
Net Income (loss)	(94)	(2,390)	5,351	(565)	(1,412)	(330)	1,722	(601)	2,302	(621)	(29,637)
Net (loss) income attributable to Aviat Networks	$ 54	$ (2,623)	$ 5,071	$ (657)	$ (1,473)	$ (399)	$ 1,678	$ (629)	$ 1,845	$ (823)	$ (29,907)
Per share data:
Basic net (loss) income per common share	$ 0.01	$ (0.49)	$ 0.95	$ (0.12)	$ (0.28)	$ (0.08)	$ 0.32	$ (0.12)	$ 0.35	$ (0.16)	$ (5.71)
Diluted net (loss) income per common share	$ 0.01	$ (0.49)	$ 0.90	$ (0.12)	$ (0.28)	$ (0.08)	$ 0.31	$ (0.12)	$ 0.33	$ (0.16)	$ (5.71)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Quarterly Financial Data (Unaudited) (Certain Non-recurring Items on Income Statements) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 29, 2018	Mar. 30, 2018	Dec. 29, 2017	Sep. 29, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 30, 2016	Sep. 30, 2016	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
Restructuring charges	$ 1,531	$ (2)	$ (252)	$ 2	$ 246	$ 111	$ 72	$ 160	$ 1,279	$ 589	$ 2,455
Nigeria foreign exchange loss on dividend receivable									(214)	712	1,801
WTM inventory recovery									(364)	(1,137)	(9,868)
Strategic alternative costs	0	43	483	394	0	0	365	0
AMT credit related to valuation allowance release	0	0	(3,303)	0	0	349	0	0	0	(349)	$ 0
Tax refund from Inland Revenue Authority of Singapore									$ (1,300)	$ (3,700)
WTM Inventory
WTM inventory recovery	(195)	(127)	(181)	(9)	(45)	(48)	(83)	0
Inland Revenue, Singapore (IRAS) \| Foreign Tax
Tax refund from Inland Revenue Authority of Singapore	0	0	0	(1,322)	0	0	0	(3,741)
Nigeria
Nigeria foreign exchange loss on dividend receivable	$ 0	$ (51)	$ (136)	$ (1)	$ 5	$ (10)	$ 2	$ (210)

Schedule II - Valuation and Qualifying Accounts and Reserves (Details) - Allowances for collection losses - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 3,919	$ 7,967	$ 6,641
Charged to (Credit from) Costs and Expenses	(513)	(484)	2,431
Deductions	1,818	3,564	1,105
Balance at End of Period	$ 1,588	$ 3,919	$ 7,967

Schedule II - Valuation and Qualifying Accounts and Reserves Narrative (Details) - Allowances for collection losses - USD ($) $ in Thousands	12 Months Ended
	Jun. 29, 2018	Jun. 30, 2017	Jul. 01, 2016
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Foreign currency translation loss	$ 3	$ 607	$ 308
Uncollectible accounts charged off, net of recoveries	$ 1,820	$ 4,172	$ 797