10. Additional Balance Sheet Information

Additional information related to the Company's Condensed Consolidated Balance Sheets is as follows:


	June 30, 2011		March 31, 2011
Other current assets:
Marketable securities restricted in Rabbi Trust	$	13,727	$	5,791
Other		749		703

Total	$	14,476	$	6,494

Other non-current assets:
Corporate-owned life insurance policies	$	3,365	$	3,323
Marketable securities restricted in Rabbi Trust		—		7,950
Other		1,354		1,686

Total	$	4,719	$	12,959

Accrued liabilities:
Salaries, wages, and related benefits	$	7,343	$	10,374
SERP obligations		5,705		5,675
BEP obligations		5,418		—
Other employee benefit obligations		116		116
Restructuring liabilities		2,057		1,141
Other taxes payable		4,194		3,432
Other		2,590		3,149

Total	$	27,423	$	23,887

Other non-current liabilities:
BEP obligations	$	—	$	5,629
Other employee benefit obligations		305		305
Income taxes payable		3,521		4,337
Restructuring liabilities		1,234		388
Other		1,638		1,493

Total	$	6,698	$	12,152

The marketable securities included in the table above within "Other current assets" and "Other non-current assets" are maintained in a Rabbi Trust to informally fund the Company's obligations with respect to employee benefit plan obligations under the SERP and Benefits Equalization Plan ("BEP"), which are included within "Accrued liabilities" and "Other non-current liabilities." The corporate-owned life insurance policies included in the table above within "Other non-current assets" represent split-dollar endorsement life insurance policies for which the related benefit obligation is included within "Other non-current liabilities." The Company presents these contracts at their cash surrender value (which is considered fair value), net of policy loans. The Company adjusts the carrying value of these contracts to the cash surrender value at the end of each reporting period. Such periodic adjustments are included in "Other (income) expenses, net" within the accompanying Condensed Consolidated Statements of Operations. Additional information with respect to the Company's marketable securities, corporate-owned life insurance policies, and employee benefit plans obligations is provided in the Company's Annual Report on Form 10-K for the year ended March 31, 2011.