Note 8—Balance Sheet Components

The following table presents the components of certain balance sheet asset amounts as of March 31, 2014 and 2013 (in thousands):

	March 31,

	2014			2013
				As Revised
Accounts receivable:
Accounts receivable	$	338,194		$	325,870
Allowance for doubtful accounts		(1,712	)		(2,153	)
Allowance for sales returns		(19,472	)		(21,883	)
Allowance for cooperative marketing arrangements		(24,135	)		(24,160	)
Allowance for customer incentive programs		(41,400	)		(42,857	)
Allowance for pricing programs		(69,446	)		(55,858	)


	$	182,029		$	178,959




Inventories:
Raw materials	$	24,031		$	37,504
Work-in-process		42			41
Finished goods		198,329			225,099


	$	222,402		$	262,644




Other current assets:
Income tax and value-added tax receivables	$	18,252		$	20,073
Deferred tax assets		27,013			25,004
Prepaid expenses and other assets		13,892			15,300


	$	59,157		$	60,377




Property, plant and equipment, net:
Plant, buildings and improvements	$	69,897		$	70,009
Equipment		134,975			133,201
Computer equipment		40,610			52,881
Software		81,179			81,320


		326,661			337,411
Less accumulated depreciation and amortization		(256,424	)		(255,564	)


		70,237			81,847
Construction-in-process		15,362			9,047
Land		2,792			2,827


	$	88,391		$	93,721




Other assets:
Deferred tax assets	$	52,883		$	52,404
Trading investments		16,611			15,599
Other assets		4,966			6,464


	$	74,460		$	74,467

The following table presents the components of certain balance sheet liability amounts as of March 31, 2014 and 2013 (in thousands):

	March 31,

	2014		2013
			As Revised
Accrued and other current liabilities:
Accrued personnel expenses	$	55,165	$	39,631
Accrued marketing expenses		12,844		11,005
Indirect customer incentive programs		31,737		29,464
Accrued restructuring		2,121		13,458
Deferred revenue		22,529		22,698
Accrued freight and duty		6,276		5,882
Value-added taxes payable		9,354		8,544
Accrued royalties		2,653		3,358
Warranty accrual		13,905		12,782
Employee benefit plan obligation		1,100		994
Income taxes payable		7,701		5,032
Other liabilities		46,587		40,236


	$	211,972	$	193,084




Non-current liabilities:
Warranty accrual		10,475		8,660
Obligation for deferred compensation		16,611		15,631
Long term restructuring		5,440		—
Employee benefit plan obligation		37,899		40,551
Deferred rent		15,555		22,315
Deferred tax liability		2,304		2,048
Long term deferred revenue		9,350		8,889
Other liabilities		1,715		1,768


	$	99,349	$	99,862

During the fiscal year 2013, the Company made a strategic decision to divest its Remotes product category and its digital video security product line, included within its Video product category. As a result, assets and liabilities of the Remotes product category and the digital video security product line were classified as held for sale as of March 31, 2013. During the fiscal year ended March 31, 2014, the Company updated its strategic direction and decided to retain its Remotes product category. As a result, the Remotes assets and liabilities held for sale was reclassified from held for sale as of March 31, 2014.

The following table presents the changes in the allowance for doubtful accounts during the fiscal years ended March 31, 2014, 2013, and 2012 (in thousands):

	Years Ended March 31,

	2014			2013			2012
				As Revised			As Restated
Beginning of the period	$	2,153		$	2,472		$	4,086
Expense (reversal), net		656			(107	)		(592	)
Write-offs, net of recoveries		(1,097	)		(212	)		(1,022	)


End of the period	$	1,712		$	2,153		$	2,472