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)	July 1, 2022		July 2, 2021
Cash and cash equivalents	$	36,877	$	47,942
Restricted cash included in Other assets	227		256
Total cash, cash equivalents, and restricted cash	$	37,104	$	48,198


(In thousands)	July 1, 2022		July 2, 2021
Accounts receivable	$	74,102	$	50,276
Less: Allowances for collection losses	(934)		(2,141)
Total accounts receivable, net	$	73,168	$	48,135


(In thousands)	July 1, 2022		July 2, 2021
Finished products	$	14,916	$	15,409
Raw materials and supplies	10,478		8,027
Total inventories	$	25,394	$	23,436
Consigned inventories included within raw materials	$	9,796	$	6,570

During fiscal 2022, 2021 and 2020, we recorded charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecasts, product transitioning or discontinuance. Such charges incurred during fiscal 2022, 2021 and 2020 were classified in cost of product sales as follows:


	Fiscal Year
(In thousands)	2022		2021		2020
Excess and obsolete inventory charges (recovery)	$	647	$	544	$	233
Customer service inventory write-downs	1,088		908		712
Total charges	$	1,735	$	1,452	$	945

We consider properties to be Assets held for sale when management approves and commits to a plan to dispose of a property or group of properties. The property held for sale prior to the sale date is separately presented on the balance sheet as Assets held for sale.

During the second quarter of fiscal 2021 management initiated the sale of our facility located in the United Kingdom. We completed the sale during the third quarter of fiscal 2022 with proceeds of $2.3 million, reflecting a gain of $0.1 million. We have no additional assets held for sale.


(In thousands)	July 1, 2022		July 2, 2021
Land	$	210	$	210
Buildings and leasehold improvements	5,796		6,914
Software	21,368		21,370
Machinery and equipment	49,584		51,244
	76,958		79,738
Less accumulated depreciation and amortization	(68,071)		(68,037)
Total Property, Plant and Equipment, net	$	8,887	$	11,701

Included in the total plant, property and equipment above were $1.2 million and $0.3 million of assets in progress which have not been placed in service as of July 1, 2022 and July 2, 2021, respectively. Depreciation and amortization expense related to property, plant and equipment, including amortization of internal use software was $4.5 million, $5.4 million and $4.4 million in fiscal 2022, 2021 and 2020, respectively.


(In thousands)	July 1, 2022		July 2, 2021
Accrued compensation and benefits	$	11,625	$	13,455
Accrued agent commissions	1,864		2,348
Accrued warranties	2,913		3,228
Other	10,049		9,123
	$	26,451	$	28,154

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)	2022		2021		2020
Balance as of the beginning of the fiscal year	$	3,228	$	3,196	$	3,323
Warranty provision recorded during the period	1,328		1,679		1,564
Consumption during the period	(1,643)		(1,647)		(1,691)
Balance as of the end of the period	$	2,913	$	3,228	$	3,196


(In thousands)	July 1, 2022		July 2, 2021
Advance payments	$	1,870	$	2,445
Unearned revenue	31,870		29,859
	$	33,740	$	32,304