DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	March 31,
(in thousands)	2011			2010
Accounts receivable	$	125,137		$	118,199
Provisions for returns	(10,437		)	(13,812		)
Provisions for promotions, rebates and other	(10,460		)	(13,780		)
Provisions for doubtful accounts and sales allowances	(951		)	(2,279		)
Accounts receivable, net	$	103,289		$	88,328

Inventory, net:



	March 31,
(in thousands)	2011		2010
Purchased parts	$	15,315	$	13,287
Work in process	2,558		2,791
Finished goods	38,600		54,440
Inventory, net	$	56,473	$	70,518

If forecasted revenue and gross margin rates are not achieved, it is possible that the Company may have increased requirements for inventory provisions.

Assets held for sale:



	March 31,
(in thousands)	2011		2010
Land rights	$	—	$	514
Buildings and improvements	—		8,227
Machinery and equipment	—		120
Assets held for sale	$	—	$	8,861

In the fourth quarter of fiscal 2009, the Company decided to close its Suzhou, China manufacturing operations and outsource the manufacturing of its Bluetooth products to an existing supplier in China. In July 2009, the Company stopped all manufacturing processes in the Suzhou location. As a result, the building and related fixed assets were transferred, at the lower of their carrying value or fair value less the costs to sell, to Assets held for sale in the Consolidated balance sheet. The fair value of the building was based on a current appraisal value adjusted for expected selling costs. The assets held for sale were measured at fair value using unobservable inputs and, therefore, were a Level 3 fair value measure.

In July 2010, the Company entered into a binding contract for the sale of the building and related assets, which approximated the carrying value of the Assets held for sale. During the third quarter of fiscal 2011, the Company sold the Assets held for sale resulting in a net gain of $0.4 million which is recorded in Restructuring and other related charges in the Consolidated statements of operations for the year ended March 31, 2011. As of March 31, 2011, the Company had no remaining Assets held for sale.

Property, plant and equipment, net:



	March 31,
(in thousands)	2011			2010
Land	$	5,867		$	5,867
Buildings and improvements (useful life: 7-30 years)	55,256			54,437
Machinery and equipment (useful life: 5-10 years)	87,001			89,505
Software (useful life: 5 years)	27,096			25,642
Construction in progress	8,556			836
	183,776			176,287
Accumulated depreciation and amortization	(113,154		)	(110,587		)
Property, plant and equipment, net	$	70,622		$	65,700

Consolidated depreciation and amortization expense, including both continuing and discontinued operations, for fiscal 2011, 2010 and 2009 was $13.7 million, $16.4 million and $19.6 million, respectively. In addition, the Company incurred $5.2 million of accelerated depreciation in fiscal 2010 related to Assets held for Sale on its Suzhou China facilities which was included in Restructuring and other related charges on the Consolidated statement of earnings.

Unamortized capitalized software costs were $7.4 million and $7.3 million at March 31, 2011 and 2010, respectively. The consolidated amounts amortized to expense in both continuing and discontinued operations were $3.1 million, $3.0 million, and $3.1 million in fiscal 2011, 2010 and 2009, respectively.

Accrued liabilities:



	March 31,
(in thousands)	2011		2010
Employee compensation and benefits	$	27,478	$	21,987
Warranty accrual	11,016		11,006
Accrued advertising and sales and marketing	2,873		3,036
Accrued other	18,240		9,808
Accrued liabilities	$	59,607	$	45,837

Changes in the warranty obligation, which are included as a component of Accrued liabilities in the Consolidated balance sheets, are as follows:



	Year ended March 31,
(in thousands)	2011			2010
Warranty obligation at beginning of period	$	11,006		$	12,424
Warranty provision relating to products shipped during the year	14,769			14,482
Deductions for warranty claims processed	(14,759		)	(15,517		)
Warranty provision transferred with sale of AEG	—			(383		)
Warranty obligation at end of period	$	11,016		$	11,006