DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	September 30,			March 31,
(in thousands)	2013			2013
Accounts receivable	$	147,581		$	151,250
Provisions for returns	(7,756		)	(8,957		)
Provisions for promotions, rebates, and other	(15,771		)	(13,675		)
Provisions for doubtful accounts and sales allowances	(306		)	(409		)
Accounts receivable, net	$	123,748		$	128,209

Inventory, net:



	September 30,		March 31,
(in thousands)	2013		2013
Raw materials	$	33,659	$	28,743
Work in process	432		82
Finished goods	35,059		38,610
Inventory, net	$	69,150	$	67,435

Property, plant, and equipment, net:



	September 30,			March 31,
(in thousands)	2013			2013
Land	$	13,961		$	13,961
Buildings and improvements (useful life: 7-30 years)	89,434			72,263
Machinery and equipment (useful life: 2-10 years)	94,737			88,538
Software (useful life: 5-6 years)	31,268			30,538
Construction in progress	17,892			16,101
	247,292			221,401
Accumulated depreciation and amortization	(128,974		)	(122,290		)
Property, plant, and equipment, net	$	118,318		$	99,111

Depreciation and amortization was $3.7 million and $7.7 million for the three and six months ended September 30, 2013, respectively, and $4.0 million and $7.7 million for the same periods in the prior year, respectively.

Included in Software are unamortized capitalized software costs of $5.6 million and $6.1 million at September 30, 2013 and March 31, 2013, respectively. Amortization related to capitalized software costs was immaterial for the three months ended September 30, 2013 and 2012, and was $1.2 million and $1.5 million for the six months ended September 30, 2013 and 2012, respectively.

Accrued Liabilities:



	September 30,		March 31,
(in thousands)	2013		2013
Employee compensation and benefits	$	23,164	$	29,796
Warranty obligation	12,881		13,410
Accrued advertising, sales, and marketing	4,245		3,735
Deferred revenue	3,994		3,072
Liabilities related to derivatives contracts	2,443		294
Income taxes payable	—		3,376
Restructuring and other related charges⁽¹⁾	47		1,165
Accrued other	14,152		11,571
Accrued liabilities	$	60,926	$	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 six months ended September 30, 2013 were as follows:



	Six Months Ended			Six Months Ended
(in thousands)	September 30, 2013			September 30, 2012
Warranty obligation at March 31, 2013	$	13,410		$	13,346
Warranty provision relating to products shipped	4,154			7,440
Deductions for warranty claims processed	(4,683		)	(8,064		)
Warranty obligation at September 30, 2013	$	12,881		$	12,722