DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	June 30,			March 31,
(in thousands)	2013			2013
Accounts receivable	$	146,280		$	151,250
Provisions for returns	(8,836		)	(8,957		)
Provisions for promotions, rebates, and other	(16,119		)	(13,675		)
Provisions for doubtful accounts and sales allowances	(422		)	(409		)
Accounts receivable, net	$	120,903		$	128,209

Inventory, net:



	June 30,		March 31,
(in thousands)	2013		2013
Raw materials	$	28,389	$	28,743
Work in process	177		82
Finished goods	36,748		38,610
Inventory, net	$	65,314	$	67,435

Property, plant, and equipment, net:



	June 30,			March 31,
(in thousands)	2013			2013
Land	$	13,961		$	13,961
Buildings and improvements (useful life: 7-30 years)	72,488			72,263
Machinery and equipment (useful life: 2-10 years)	88,810			88,538
Software (useful life: 5-6 years)	31,054			30,538
Construction in progress	27,035			16,101
	233,348			221,401
Accumulated depreciation and amortization	(125,534		)	(122,290		)
Property, plant, and equipment, net	$	107,814		$	99,111

Depreciation and amortization was $4.0 million and $3.7 million for the three months ended June 30, 2013 and 2012, respectively.

Included in Software are unamortized capitalized software costs of $5.9 million and $6.1 million at June 30, 2013 and March 31, 2013, respectively. Amortization related to capitalized software costs was immaterial for the three months ended June 30, 2013 and 2012.

Accrued Liabilities:



	June 30,		March 31,
(in thousands)	2013		2013
Employee compensation and benefits	$	22,855	$	29,796
Warranty obligation	13,217		13,410
Accrued advertising, sales, and marketing	3,782		3,735
Deferred revenue	3,731		3,072
Income taxes payable	1,091		3,376
Restructuring and other related charges⁽¹⁾	255		1,165
Accrued other	12,463		11,865
Accrued liabilities	$	57,394	$	66,419

^{(1) Refer to Note 16,}^{Restructuring and Other Related Charges}^{, for more information on the Company's restructuring activity.}

The Company's warranty obligation is included as a component of accrued liabilities in the condensed consolidated balance sheets. Changes in the warranty obligation during the three months ended June 30, 2013 were as follows:



	Three Months Ended
(in thousands)	June 30, 2013
Warranty obligation at March 31, 2013	$	13,410
Warranty provision relating to products shipped	4,523
Deductions for warranty claims processed	(4,716		)
Warranty obligation at June 30, 2013	$	13,217