Supplemental Balance Sheets and Statements of Operations Detail (amounts in thousands)



	March 31,
	2016			2015
Accounts receivable:
Trade	$	116,146		$	115,504
Allowance for doubtful accounts reserve	(1,002		)	(925		)
Ship-from-stock and debit reserve	(17,362		)	(19,360		)
Returns reserves	(3,324		)	(3,190		)
Rebates reserves	(872		)	(780		)
Price protection reserves	(418		)	(270		)
Other	—			(122		)
Accounts receivable, net	$	93,168		$	90,857

The Company has agreements with distributors and certain other customers that, under certain conditions, allow for returns of overstocked inventory, provide protection against price reductions initiated by the Company and grant other sales allowances. Allowances for these commitments are included in the Consolidated Balance Sheets as reductions in trade accounts receivable. The Company adjusts sales based on historical experience.

The following table presents the annual activities included in the allowance for these commitments:



Balance at March 31, 2013	$	18,518
Cost charged to expense	89,909
Actual adjustments applied	(83,911		)
Other	144
Balance at March 31, 2014	24,660
Cost charged to expense	91,091
Actual adjustments applied	(90,909		)
Other	(195		)
Balance at March 31, 2015	24,647
Cost charged to expense	95,212
Actual adjustments applied	(96,932		)
Other	51
Balance at March 31, 2016	$	22,978



	March 31,
	2016			2015
Inventories:
Raw materials and supplies	$	80,289		$	83,372
Work in process	46,631			52,759
Finished goods	58,060			53,211
Inventory gross	184,980			189,342
Inventory reserves	(16,101		)	(17,499		)
Inventory, net	$	168,879		$	171,843

The following table presents the annual activities included in the inventory reserves:



Balance at March 31, 2013	$	18,464
Costs charged to expense	11,846
Write-offs	(3,880		)
Other	396
Balance at March 31, 2014	26,826
Costs charged to expense	9,291
Write-offs	(17,520		)
Other	(1,098		)
Balance at March 31, 2015	17,499
Costs charged to expense	5,696
Write-offs	(7,326		)
Other	232
Balance at March 31, 2016	$	16,101



	Useful life (years)	March 31,
	Useful life (years)	2016			2015
Property, plant and equipment:
Land and land improvements	20	$	22,380		$	22,017
Buildings	20 - 40	148,805			149,451
Machinery and equipment	10	793,250			798,112
Furniture and fixtures	4 - 10	69,442			60,903
Construction in progress		21,197			21,260
Other		2,103			2,184
Total property and equipment		1,057,177			1,053,927
Accumulated depreciation		(815,338		)	(804,286		)
Property, plant and equipment, net		$	241,839		$	249,641



	March 31,
	2016		2015
Accrued expenses:
Salaries, wages, and related employee costs	$	20,708	$	26,117
Interest	15,683		15,678
Restructuring	946		6,591
Vacation	7,892		6,286
Other	5,091		5,784
Total accrued expenses	$	50,320	$	60,456



	March 31,
	2016		2015
Other non-current obligations:
Pension plans	35,156		38,982
Employee separation liability	9,352		10,638
Deferred compensation	1,544		1,548
Long-term obligation on land purchase	—		1,594
Restructuring	30		648
NEC TOKIN option valuation	20,600		—
Long-term service contracts	2,343		—
Other	5,867		3,721
Total other non-current obligations	$	74,892	$	57,131



	Fiscal Years Ended March 31,
	2016			2015			2014
Non-operating (income) expense, net:
Net foreign exchange (gains) losses	(3,036		)	(4,249		)	(304		)
Gain on early extinguishment of debt	—			(1,003		)	—
Offering memorandum fees	—			1,142			—
Other	688			28			734
Total non-operating (income) expense, net	$	(2,348	)	$	(4,082	)	$	430