DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	March 31,
(in thousands)	2013			2012
Accounts receivable	$	151,250		$	133,233
Provisions for returns	(8,957		)	(7,613		)
Provisions for promotions and rebates	(13,675		)	(12,756		)
Provisions for doubtful accounts and sales allowances	(409		)	(1,093		)
Accounts receivable, net	$	128,209		$	111,771

Inventory, net:



	March 31,
(in thousands)	2013		2012
Raw materials	$	28,743	$	14,062
Work in process	82		2,740
Finished goods	38,610		36,911
Inventory, net	$	67,435	$	53,713

Property, plant, and equipment, net:



	March 31,
(in thousands)	2013			2012
Land	$	13,961		$	6,531
Buildings and improvements (useful life: 7-30 years)	72,263			67,417
Machinery and equipment (useful life: 2-10 years)	88,538			90,643
Software (useful life: 5-6 years)	30,538			28,951
Construction in progress	16,101			2,323
	221,401			195,865
Accumulated depreciation and amortization	(122,290		)	(119,706		)
Property, plant and equipment, net	$	99,111		$	76,159

Depreciation and amortization expense for fiscal years 2013, 2012, and 2011 was $15.8 million, $13.3 million, and $13.7 million, respectively. Included in depreciation and amortization expense in fiscal year 2013 is an immaterial amount of accelerated amortization in connection with restructuring activity in fiscal year 2013 related to leasehold improvement assets with no alternative future use.

Included in Software are unamortized capitalized software costs of $6.1 million and $6.7 million at March 31, 2013 and 2012, respectively. Amortization expense related to capitalized software costs in fiscal years 2013, 2012, and 2011 was $2.9 million, $3.1 million, and $3.1 million, respectively.

Accrued liabilities:



	March 31,
(in thousands)	2013		2012
Employee compensation and benefits	$	29,796	$	24,458
Warranty obligation	13,410		13,346
Accrued advertising and sales and marketing	3,735		1,317
Income taxes payable	3,376		222
Restructuring and other related charges ⁽¹⁾	1,165		—
Accrued other	14,937		12,724
Accrued liabilities	$	66,419	$	52,067

(1) Refer to Note 8, Restructuring and Other Related Charges, for more information regarding the Company's restructuring activity.

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)	2013			2012
Warranty obligation at beginning of year	$	13,346		$	11,016
Warranty provision relating to products shipped during the year	16,287			17,061
Deductions for warranty claims processed	(16,223		)	(14,731		)
Warranty obligation at end of year	$	13,410		$	13,346