DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	March 31,
(in thousands)	2016			2017
Accounts receivable	$	163,834		$	184,068
Provisions for returns	(7,314		)	(10,541		)
Provisions for promotions and rebates	(27,737		)	(31,747		)
Provisions for doubtful accounts and sales allowances	(564		)	(603		)
Accounts receivable, net	$	128,219		$	141,177

Inventory, net:



	March 31,
(in thousands)	2016		2017
Raw materials	$	21,612	$	20,260
Work in process	527		215
Finished goods	31,023		34,981
Inventory, net	$	53,162	$	55,456

Property, plant, and equipment, net:



	March 31,
(in thousands)	2016			2017
Land	$	16,666		$	16,418
Buildings and improvements (useful life: 7-30 years)	101,546			115,909
Machinery and equipment (useful life: 2-10 years)	105,532			108,477
Software (useful life: 5-10 years)	49,603			46,806
Construction in progress	19,838			6,899
Property, plant, and equipment, gross	293,185			294,509
Accumulated depreciation and amortization	(143,450		)	(144,202		)
Property, plant, and equipment, net	$	149,735		$	150,307

Depreciation and amortization expense for Fiscal Years 2015, 2016, and 2017 was $18.5 million, $19.9 million, and $20.7 million, respectively.

Included in software are unamortized capitalized software costs relating to both purchased and internally developed software of $21.8 million and $24.4 million at March 31, 2016 and 2017, respectively. Amortization expense related to capitalized software costs in Fiscal Years 2015, 2016, and 2017 was $3.8 million, $4.1 million, and $4.4 million, respectively.

Included in construction in progress at March 31, 2017 was tooling for new products, machinery and equipment, building improvements at our U.S. headquarters, and IT-related expenditures. None of the items were individually material.

Accrued liabilities:



	March 31,
(in thousands)	2016		2017
Employee compensation and benefits	$	22,955	$	36,415
Accrued interest on 5.50% Senior Notes	10,501		10,407
Warranty obligation, short-term portion	6,805		6,863
VAT/Sales Tax Payable	4,894		5,433
Restructuring and other related charges	5,783		1,270
Accrued other	17,364		13,897
Accrued liabilities	$	68,302	$	74,285

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)	2016			2017
Warranty obligation at beginning of year	$	7,717		$	8,537
Warranty provision related to products shipped	9,125			9,451
Deductions for warranty claims processed	(9,075		)	(9,824		)
Adjustments related to preexisting warranties	770			533
Warranty obligation at end of year ¹	$	8,537		$	8,697

¹ Includes both short-term and long-term portion of warranty obligation; the prior table shows only the short-term portion included in accrued liabilities on our consolidated balance sheet. The long-term portion is included in other long-term liabilities.