DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	March 31,			September 30,
(in thousands)	2018			2018
Accounts receivable	$	202,270		$	404,496
Provisions for returns	(10,225		)	—			¹
Provisions for promotions, rebates, and other	(38,284		)	(46,025		)	¹
Provisions for doubtful accounts and sales allowances	(873		)	(4,405		)
Accounts receivable, net	$	152,888		$	354,066

⁽¹⁾ Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2, Recent Accounting Pronouncements, for additional information on the adoption impact.

Inventory, net:



	March 31,		September 30,
(in thousands)	2018		2018
Raw materials	$	28,789	$	34,121
Work in process	450		134
Finished goods	39,037		122,653
Inventory, net	$	68,276	$	156,908

Accrued Liabilities:



	March 31,		September 30,
(in thousands)	2018		2018
Short term deferred revenue	$	2,986	$	101,385
Employee compensation and benefits	28,655		84,346
Income tax payable	5,583		34,897
Provision for returns	—		23,911		¹
Current portion long term debt	—		12,750
Accrued interest	10,424		10,589
Warranty obligation	7,550		18,298
VAT/Sales tax payable	5,297		10,418
Derivative liabilities	2,947		1,718
Accrued other	16,655		109,465
Accrued liabilities	$	80,097	$	407,777

⁽¹⁾Upon adoption of ASC 606, the provision for returns and certain provisions for promotions, rebates and other were reclassified to accrued liabilities as these reserve balances are considered refund liabilities. Refer to Note 2, Recent Accounting Pronouncements, for additional information on the adoption impact.

The Company's warranty obligation is included as a component of accrued liabilities on the condensed consolidated balance sheets. Changes in the warranty obligation during the six months ended September 30, 2017 and 2018 were as follows:



	Six Months Ended September 30,
(in thousands)	2017			2018
Warranty obligation at beginning of period	$	8,697		$	18,851
Warranty provision related to products shipped	4,635			7,000
Deductions for warranty claims processed	(5,080		)	(124		)
Adjustments related to preexisting warranties	405			(5,403		)
Warranty obligation at end of period⁽¹⁾	$	8,657		$	20,324

⁽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 condensed consolidated balance sheet. The long-term portion is included in other long-term liabilities.