Balance Sheet Components

The following tables provide details of the selected balance sheet items (in thousands):

Inventory:



	March 31, 2016		June 30, 2015
Finished goods	$	356,966	$	384,647
Work in process	32,281		23,214
Purchased parts and raw materials	90,029		55,632
Total inventory	$	479,276	$	463,493

The Company recorded a provision for lower of cost or market and excess and obsolete inventory totaling $2,246,000 and $6,026,000 in the three and nine months ended March 31, 2016, respectively, and $287,000 and $4,462,000 in the three and nine months ended March 31, 2015, respectively.

Property, Plant, and Equipment:



	March 31, 2016			June 30, 2015
Land	$	70,454		$	63,962
Buildings	71,665			51,959
Building and leasehold improvements	7,586			8,323
Buildings and leasehold improvements construction in progress (1)	10,895			25,572
Machinery and equipment	50,514			40,689
Furniture and fixtures	10,213			7,421
Purchased software	13,464			3,343
Purchased software construction in progress (2)	493			8,567
	235,284			209,836
Accumulated depreciation and amortization	(55,662		)	(46,798		)
Property, plant and equipment, net	$	179,622		$	163,038

(1) In connection with the purchase of property located in San Jose, California for the Company's Green Computing Park, the Company continues to engage several contractors for the development and construction of improvements on the property. The first manufacturing building at this location was completed in August 2015. In the nine months ended March 31, 2016, the Company also engaged a contractor for the construction of improvements on leasehold property located in the Netherlands, which was completed in October 2015.

(2) The Company completed its implementation of a new enterprise resource planning, or ERP, system for its U.S. headquarters on July 5, 2015 and for its subsidiaries in Taiwan and the Netherlands in January 2016. The Company has capitalized the costs of the new ERP software and certain expenses associated directly with the implementation of the ERP system as of January 2016 and began to depreciate these costs in the nine months ended March 31, 2016.

Other Assets:



	March 31, 2016		June 30, 2015
Long-term deferred service costs	$	3,033	$	1,490
Prepaid royalty license	810		997
Investment in a privately held company	1,411		1,411
Restricted cash	1,848		840
Deposits	924		265
Others	132		223
Total other assets	$	8,158	$	5,226

Restricted cash consists primarily of certificates of deposits pledged as security for one irrevocable letter of credit required in connection with a warehouse lease in Fremont, California, two deposits to escrow accounts required by the Company's worker's compensation program, one deposit required for the Company's bonded warehouse set up in Taiwan and bank guarantees in connection with office leases in the Netherlands.

Accrued Liabilities:



	March 31, 2016		June 30, 2015
Accrued payroll and related expenses	$	15,574	$	15,141
Customer deposits	6,255		6,314
Accrued warranty costs	5,634		7,700
Accrued cooperative marketing expenses	7,782		5,690
Deferred service revenue	10,816		4,085
Others	8,071		7,813
Total accrued liabilities	$	54,132	$	46,743

Product Warranties:



	Three Months Ended March 31,						Nine Months Ended March 31,
	2016			2015			2016			2015
Balance, beginning of period	$	7,777		$	6,960		$	7,700		$	7,083
Provision for warranty	3,685			3,968			12,229			10,928
Costs charged to accrual	(3,872		)	(3,706		)	(10,545		)	(10,476		)
Change in estimated liability for pre-existing warranties	(460		)	(13		)	(2,254		)	(326		)
Balance, end of period	7,130			7,209			7,130			7,209
Current portion	(5,634		)	(7,209		)	(5,634		)	(7,209		)
Long-term portion	$	1,496		$	—		$	1,496		$	—