Composition of Certain Financial Statement Captions

9 Months Ended

Dec. 31, 2018

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Composition of Certain Financial Statement Captions

9. Composition of Certain Financial Statement Captions

Subsequent to the adoption of ASC 606 as of April 1, 2018, accounts receivable includes billed amounts where the right to receive payment is unconditional and only subject to the passage of time, and sales return reserves are now classified as other current liabilities on our consolidated balance sheets. As of March 31, 2018, accounts receivable may include amounts invoiced for undelivered products and services at each period end. Undelivered products and services are included as a component of the contract liabilities balance on the accompanying consolidated balance sheets.

	December 31, 2018			March 31, 2018
Accounts receivable, gross	$	88,934		$	94,358
Sales return reserve		—			(5,520	)
Allowance for doubtful accounts		(4,574	)		(3,876	)
Accounts receivable, net	$	84,360		$	84,962

Inventory is comprised of computer systems and components.

Prepaid expenses and other current assets are summarized as follows:

	December 31, 2018		March 31, 2018
Prepaid expenses	$	13,603	$	13,865
Capitalized commissions costs		3,770		2,828
Other current assets		1,132		487
Prepaid expenses and other current assets	$	18,505	$	17,180

Equipment and improvements are summarized as follows:

	December 31, 2018			March 31, 2018
Computer equipment	$	28,205		$	27,347
Internal-use software		17,136			15,804
Furniture and fixtures		10,966			11,432
Leasehold improvements		15,725			16,016
Equipment and improvements, gross		72,032			70,599
Accumulated depreciation and amortization		(48,863	)		(43,804	)
Equipment and improvements, net	$	23,169		$	26,795

Other assets are summarized as follows:

	December 31, 2018		March 31, 2018
Capitalized commission costs	$	11,983	$	1,394
Deposits		5,594		4,666
Debt issuance costs		3,011		3,544
Other noncurrent assets		9,032		9,191
Other assets	$	29,620	$	18,795

Accrued compensation and related benefits are summarized as follows:

	December 31, 2018		March 31, 2018
Payroll, bonus and commission	$	15,203	$	18,120
Vacation		8,976		9,790
Accrued compensation and related benefits	$	24,179	$	27,910

Other current and noncurrent liabilities are summarized as follows:

	December 31, 2018		March 31, 2018
Sales returns reserves and other customer liabilities ⁽¹⁾	$	7,777	$	—
Care services liabilities		7,389		2,373
Customer credit balances and deposits		3,879		4,287
Accrued hosting costs		3,775		1,600
Accrued employee benefits and withholdings		2,777		1,636
Accrued self insurance expense		2,416		2,145
Accrued consulting and outside services		2,278		4,428
Accrued EDI expense		1,982		2,310
Accrued outsourcing costs		1,759		2,898
Deferred rent		1,389		1,594
Accrued royalties		917		1,400
Sales tax payable		539		499
Remaining lease obligations		524		672
Accrued legal expense		293		1,793
Accrued securities litigation settlement		—		19,000
Other accrued expenses		3,916		1,682
Other current liabilities	$	41,610	$	48,317

Deferred rent	$	9,427	$	9,902
Uncertain tax positions		2,690		2,419
Remaining lease obligations		607		962
Other liabilities		189		211
Other noncurrent liabilities	$	12,913	$	13,494

⁽¹⁾	Subsequent to the adoption of ASC 606 as of April 1, 2018, sales return reserves and certain customer liabilities, which were previously recorded within accounts receivable, are now classified as other current liabilities on our consolidated balance sheets.