Accrued Expenses and Other

12 Months Ended

Mar. 31, 2017

Other Liabilities Disclosure [Abstract]

ACCRUED EXPENSES AND OTHER

ACCRUED EXPENSES AND OTHER

Accrued expenses and other include the following (dollars in thousands):

	March 31, 2017		March 31, 2016
Compensation and benefits	$	2,431	$	1,794
Sales tax	213		913
Contract costs	223		586
Legal and professional fees (1)	2,262		2,348
Warranty (2)	449		554
Other accruals	410		391
Total	$	5,988	$	6,586

(1)Includes a $1,400 loss contingency recorded in fiscal 2016.

(2) See table below for additional long-term warranty liability.

Orion generally offers a limited warranty of one to ten years on its lighting products in addition to those standard warranties offered by major original equipment component manufacturers. The manufacturers’ warranties cover lamps and ballasts, which are significant components in Orion's lighting products.

Changes in Orion’s warranty accrual (both current and long-term) were as follows (dollars in thousands):

	March 31,
	2017			2016
Beginning of year (1)	$	864		$	1,015
Provision to product cost of revenue	(102		)	159
Charges	(3		)	(310		)
End of year (1)	$	759		$	864

(1) Includes a $310 reserve related to solar operating system warranties.