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SEGMENT REPORTING AND GEOGRAPHIC INFORMATION
 12 Months Ended
Apr. 02, 2022
Segments, Geographical Areas [Abstract]  
Segment Reporting and Geographic Information SEGMENT REPORTING AND GEOGRAPHIC INFORMATION
The Company's Chief Executive Officer is identified as its Chief Operating Decision Maker ("CODM"). The CODM has organized the Company, manages resource allocations, and measures performance among its two operating segments: Products and Services.

The Products reportable segment includes the Headsets, Voice and Video product lines. The Services reportable segment includes maintenance support on hardware devices as well as professional, managed and cloud services and solutions.

In managing the two operating segments the CODM uses information about their revenue and gross margin after adjustments to exclude certain non-cash transactions and activities that are not reflective of the Company's ongoing or core operations as further described below. The CODM does not review asset information by segment.
Asset impairment: During the fourth quarter of Fiscal 2020, the Company determined certain of its long-lived assets, primarily related to purchased intangibles recorded in connection with the acquisition of Polycom, were not recoverable and as a result recorded impairment charges representing the excess carrying amount over the estimated fair value (see Note 6, Goodwill and Purchased Intangible Assets).

Purchase accounting amortization: Represents the amortization of purchased intangible assets recorded in connection with the acquisition of Polycom.

Deferred revenue purchase accounting: Represents the impact of fair value purchase accounting adjustments related to deferred revenue recorded in connection with the acquisition of Polycom. The Company's deferred revenue primarily relates to service revenue associated with non-cancelable maintenance support on hardware devices which are typically billed in advance and recognized ratably over the contract term as those services are delivered. This adjustment represents the amount of additional revenue that would have been recognized during the period absent the write-down to fair value required under purchase accounting guidelines.

Consumer optimization: Represents charges related to inventory reserves and supplier liabilities for excess and obsolete inventory incurred in connection with the Company's strategic actions to optimize its Consumer product portfolio.

Acquisition and integration fees: Represents charges incurred in connection with the acquisition and integration of Polycom such as system implementations, legal and accounting fees.

Stock-based compensation: Represents the non-cash expense associated with the Company's grant of stock-based awards to employees and non-employee directors.
The following table presents segment results for revenue and gross margin, as reviewed by the CODM, and the related reconciliation to the Company's consolidated GAAP results:
Fiscal Year Ended
(in thousands)April 2, 2022April 3, 2021March 28, 2020
Segment revenues, as reviewed by CODM
Products$1,456,364 $1,471,963 1,434,635 
Services228,469 270,049 296,308 
Total segment revenues, as reviewed by CODM$1,684,833 $1,742,012 $1,730,943 
Segment gross profit, as reviewed by CODM
Products$608,976 $679,484 $697,212 
Services150,929 182,522 201,382 
Total segment gross profit, as reviewed by CODM$759,905 $862,006 $898,594 

Fiscal Year Ended
(in thousands)April 2, 2022April 3, 2021March 28, 2020
Total segment revenues, as reviewed by CODM$1,684,833 $1,742,012 $1,730,943 
Deferred revenue purchase accounting(3,689)(14,405)(33,953)
GAAP net revenues$1,681,144 $1,727,607 $1,696,990 
Total segment gross profit, as reviewed by CODM (1)
$759,905 $862,006 $898,594 
Asset impairment— — (174,235)
Purchase accounting amortization(65,031)(68,111)(122,553)
Deferred revenue purchase accounting(3,689)(14,405)(33,953)
Consumer optimization— — (10,415)
Integration and rebranding costs— — (1,211)
Stock-based compensation(5,092)(2,939)(3,992)
GAAP gross profit$686,093 $776,551 $552,235 
(1) Includes depreciation expense of $2.8 million, $14.4 million, and $15.2 million in Fiscal Years 2022, 2021, and 2020, respectively. 

The following table presents long-lived assets by geographic area on a consolidated basis:
(in thousands)April 2, 2022April 3, 2021
United States$72,648 $75,998 
Netherlands14,922 16,299 
Mexico37,583 39,575 
United Kingdom4,025 3,928 
China17,933 16,871 
Other countries25,435 28,381 
Total long-lived assets$172,546 $181,052