Composition of Certain Financial Statement Captions

Accounts receivable include amounts related to maintenance and services that were billed but not yet rendered at each period end. Undelivered maintenance and services are included as a component of the deferred revenue balance on the accompanying consolidated balance sheets.



	June 30, 2014			March 31, 2014
Accounts receivable, gross	$	127,476		$	127,006
Sales return reserve	(10,774		)	(10,530		)
Allowance for doubtful accounts	(4,860		)	(6,295		)
Accounts receivable, net	$	111,842		$	110,181

Inventories are summarized as follows:



	June 30, 2014		March 31, 2014
Computer systems and components	$	755	$	834

Equipment and improvements are summarized as follows:



	June 30, 2014			March 31, 2014
Computer equipment	$	38,273		$	37,322
Furniture and fixtures	9,571			9,395
Leasehold improvements	9,934			8,874
	57,778			55,591
Accumulated depreciation and amortization	(34,863		)	(32,790		)
Equipment and improvements, net	$	22,915		$	22,801

Current and non-current deferred revenue are summarized as follows:



	June 30, 2014		March 31, 2014
Maintenance	$	14,942	$	15,482
Implementation services	34,149		36,634
Annual license services	11,351		11,176
Undelivered software and other (1)	10,250		7,785
Deferred revenue	$	70,692	$	71,077
Deferred revenue, net of current	$	2,001	$	2,187

(1) Includes subscriptions and SaaS deferred revenue.

Accrued compensation and related benefits are summarized as follows:



	June 30, 2014		March 31, 2014
Payroll, bonus and commission	$	3,473	$	6,193
Vacation	10,421		9,760
Accrued compensation and related benefits	$	13,894	$	15,953

Other current and non-current liabilities are summarized as follows:



	June 30, 2014		March 31, 2014
Customer deposits and liabilities	$	3,699	$	76
Self insurance reserve	2,675		2,090
Care services liabilities	2,605		4,351
Accrued EDI expense	1,978		1,702
Accrued royalties	1,423		1,418
Accrued consulting	1,311		1,707
Contingent consideration and other liabilities related to acquisitions	978		1,052
Deferred rent	843		964
Users group meeting deposits	549		—
Professional services	303		170
Accrued travel	251		369
Outside commission payable	144		255
Other accrued expenses	3,857		4,128
Other current liabilities	$	20,616	$	18,282

Contingent consideration and other liabilities related to acquisitions	$	15,030	$	14,736
Deferred rent	3,482		3,509
Income tax payable	804		841
Other non-current liabilities	$	19,316	$	19,086