Accounts Receivable - Net (Tables)

9 Months Ended

Dec. 31, 2012

Accounts Receivable - Net [Abstract]

Accounts receivable — net is comprised of the following:

	December 31, 2012			March 31, 2012
Accounts receivable — trade (1)	$	74,003,000		$	83,937,000
Allowance for bad debts		(1,350,000	)		(968,000	)
Customer allowances earned (1)		(21,723,000	)		(25,322,000	)
Customer payment discrepancies		(1,850,000	)		(280,000	)
Customer fill rate penalties (1)		(7,938,000	)		(7,827,000	)
Customer returns RGA issued		(9,507,000	)		(5,875,000	)
Customer core returns accruals		(26,464,000	)		(23,629,000	)
Less: total accounts receivable offset accounts		(68,832,000	)		(63,901,000	)
Total accounts receivable — net	$	5,171,000		$	20,036,000

(1) Amounts shown above as customer allowances earned and customer fill rate penalties include $9,072,000 and $7,827,000, respectively, at March 31, 2012 which have been reclassified from accounts receivable – trade to conform to the fiscal 2013 presentation.

Schedule of warranty return accrual

Change in the Company's warranty return accrual is as follows:

	Three Months Ended						Nine Months Ended
	December 31,						December 31,
	2012			2011			2012			2011
Balance at beginning of period	$	10,258,000		$	7,324,000		$	9,023,000		$	8,969,000
Charged to expense (1)		16,860,000			15,421,000			52,438,000			46,047,000
Amounts processed (1)		(14,354,000	)		(15,180,000	)		(48,697,000	)		(47,451,000	)
Balance at end of period	$	12,764,000		$	7,565,000		$	12,764,000		$	7,565,000

(1) Amounts shown above as warranty claims processed and charged to expense for the three and nine months ended December 31, 2011 have been reclassified to conform to the current year presentation.