DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	March 31,
(in thousands)	2014			2013
Accounts receivable	$	159,592		$	151,250
Provisions for returns	(6,201		)	(8,957		)
Provisions for promotions and rebates	(14,803		)	(13,675		)
Provisions for doubtful accounts and sales allowances	(287		)	(409		)
Accounts receivable, net	$	138,301		$	128,209

Inventory, net:



	March 31,
(in thousands)	2014		2013
Raw materials	$	28,071	$	28,743
Work in process	985		82
Finished goods	28,076		38,610
Inventory, net	$	57,132	$	67,435

Property, plant, and equipment, net:



	March 31,
(in thousands)	2014			2013
Land	$	14,170		$	13,961
Buildings and improvements (useful life: 7-30 years)	94,299			72,263
Machinery and equipment (useful life: 2-10 years)	97,520			88,538
Software (useful life: 5-6 years)	30,368			30,538
Construction in progress	24,927			16,101
	261,284			221,401
Accumulated depreciation and amortization	(126,882		)	(122,290		)
Property, plant, and equipment, net	$	134,402		$	99,111

Depreciation and amortization expense for fiscal years 2014, 2013, and 2012 was $15.5 million, $15.8 million, and $13.3 million, respectively. Included in depreciation and amortization expense in fiscal years 2014 and 2013 is an immaterial amount of accelerated amortization in connection with restructuring activity announced in fiscal year 2013 related to leasehold improvement assets with no alternative future use.

Included in Software are unamortized capitalized software costs of $5.1 million and $6.1 million at March 31, 2014 and 2013, respectively. Amortization expense related to capitalized software costs in fiscal years 2014, 2013, and 2012 was $2.3 million, $2.9 million, and $3.1 million, respectively.

Accrued liabilities:



	March 31,
(in thousands)	2014		2013
Employee compensation and benefits	$	32,280	$	29,796
Warranty obligation	7,965		13,410
Income taxes payable	3,092		3,376
Accrued other	23,514		19,837
Accrued liabilities	$	66,851	$	66,419

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)	2014			2013
Warranty obligation at beginning of year	$	13,410		$	13,346
Correction of immaterial prior period error ⁽¹⁾	(5,042		)	—
Warranty provision relating to products shipped during the year	5,158			16,287
Deductions for warranty claims processed	(5,561		)	(16,223		)
Warranty obligation at end of year	$	7,965		$	13,410

(1)During the third quarter of fiscal year 2014, the Company identified immaterial out of period errors related to its estimated warranty obligation and return material authorization ("RMA") reserves, the correction of which decreased its cost of revenues by approximately $2.4 million and increased net income by approximately $2.1 million. The Company recorded these corrections in the quarter ended December 31, 2013 because the errors were not material, either individually or in the aggregate, to any of the prior reporting periods. In addition, these adjustments are not material for the fiscal year ending March 31, 2014, either individually or in the aggregate.