ACCOUNTS RECEIVABLE, NET

12 Months Ended

Mar. 31, 2012

4. ACCOUNTS RECEIVABLE, NET (in thousands):

	March 31, 2012			April 2, 2011
Accounts receivable	$	8,447		$	8,581
Less: Allowance for doubtful accounts and sales returns		(426	)		(481	)
Total trade accounts receivable, net	$	8,021		$	8,100

Allowances for doubtful accounts related to trade accounts receivable are (in thousands):

Description	Balance at Beginning of Period		Additions Charged to Expense		Deductions and Other(1)			Balance at End of Period
Twelve months ended March 31, 2012	$	247	$	7	$	(41	)	$	213
Twelve months ended April 2, 2011	$	242	$	5	$	-		$	247
Twelve months ended April 3, 2010	$	495	$	57	$	(310	)	$	242

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(1) Write-offs of doubtful accounts.

As of March 31, 2012, the allowance for doubtful accounts related to other receivable amounted to $62,000.

Allowances for sales returns are (in thousands):

Description	Balance at Beginning of Period		Additions Charged to Revenue		Deductions and Other(1)			Balance at End of Period
Twelve months ended March 31, 2012	$	234	$	91	$	(112	)	$	213
Twelve months ended April 2, 2011	$	217	$	556	$	(539	)	$	234
Twelve months ended April 3, 2010	$	266	$	454	$	(503	)	$	217

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(1) Represents amounts charged to the allowance for sales returns.

The Company sells its products to OEMs through its direct sales and marketing personnel, and through its independent sales representative and distributors. Sales to distributors and related cost of sales are recognized upon resale to their end customers.

The Company has estimated that its OEM customer, General Electric Company, accounted for 11%, 12%, and 11% of its net sales from both direct and indirect channels ("combined sales") for fiscal 2012, 2011, and 2010, respectively. The combined sales to another OEM customer, Samsung Electronics, accounted for 14% of the Company's net sales in fiscal 2010. No other direct or indirect customers accounted for more than 10% of net sales in fiscal 2012, 2011 and 2010.