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DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS
12 Months Ended
Apr. 03, 2021
Balance Sheet Related Disclosures [Abstract]  
Details of Certain Balance Sheet Accounts DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS
Accounts Receivable, net:
(in thousands)April 3, 2021March 28, 2020
Accounts receivable$352,108 $350,642 
Provisions for promotions and rebates(82,315)(101,666)
Provisions for doubtful accounts and sales allowances(2,329)(2,141)
Accounts receivable, net$267,464 $246,835 

Inventory, net:
(in thousands)April 3, 2021March 28, 2020
Raw materials$87,050 $97,371 
Work in process9,511 459 
Finished goods97,844 66,697 
Inventory, net$194,405 $164,527 

Property, Plant, and Equipment, net:
(in thousands)April 3, 2021March 28, 2020
Land$15,643 $15,112 
Buildings and improvements (useful life: 7-30 years)131,752 132,153 
Machinery and equipment (useful life: 1-10 years)177,807 170,756 
Software (useful life: 5-6 years)60,244 60,552 
Construction in progress7,519 6,934 
Property, plant, and equipment, gross392,965 385,507 
Accumulated depreciation and amortization(252,090)(219,649)
Property, plant, and equipment, net$140,875 $165,858 

Depreciation and amortization expense attributable to Property, Plant and Equipment for Fiscal Years 2021, 2020, and 2019 was $39.4 million, $46.1 million, and $40.6 million, respectively.

Included in software are unamortized capitalized software costs relating to both purchased and internally developed software of $13.2 million and $19.1 million at April 3, 2021 and March 28, 2020, respectively.  Amortization expense related to software in Fiscal Years 2021, 2020, and 2019 was $6.4 million, $10.1 million, and $11.0 million, respectively.
 
Included in construction in progress at April 3, 2021 was machinery and equipment, tooling for new products, building improvements, and IT-related expenditures. None of the items were individually material.
Accrued Liabilities:
(in thousands)April 3, 2021March 28, 2020
Short term deferred revenue$141,375 $144,040 
Employee compensation and benefits84,318 48,153 
Provision for returns25,133 20,146 
Operating lease liabilities, current21,701 22,517 
Accrued other121,557 138,810 
Accrued liabilities$394,084 $373,666 

Changes in the warranty obligation, which are recorded in Accrued Liabilities and Other Long-term Liabilities in the Consolidated Balance Sheets, are as follows:
(in thousands)April 3, 2021March 28, 2020
Warranty obligation at beginning of year$15,261 $17,984 
Warranty provision related to products shipped21,112 18,736 
Deductions for warranty claims processed(19,168)(21,333)
Adjustments related to preexisting warranties179 (126)
Warranty obligation at end of year$17,384 $15,261 

Operating Leases:
Balance Sheet
(in thousands)ClassificationApril 3, 2021March 28, 2020
ASSETS
Operating right-of-use assets(1)
Other Assets$40,177 $44,226 
LIABILITIES
Operating lease liabilities, current(2)
Accrued Liabilities21,701 22,517 
Operating lease liabilities, long-termOther Liabilities35,105 35,144 
(1) During Fiscal Year 2021 and Fiscal Year 2020, the Company made $27.3 million and $24.2 million, respectively, in payments for operating leases included within Cash Provided by Operating Activities in the Consolidated Statements of Cash Flows.
(2) During Fiscal Year 2021 and Fiscal Year 2020, the Company recognized $13.7 million and $17.7 million, respectively, in operating lease expense, net of $5.4 million and $5.6 million in sublease income, respectively, within the Consolidated Statement of Operations.