

(in thousands)	December 31, 2017			April 2, 2017
Inventories, net
Raw materials	$	3,643		$	2,017
Work-in-process	38,940			35,192
Finished goods	21,309			15,079
Total inventories, net	$	63,892		$	52,288

Accounts receivable, net
Accounts receivable, gross	$	115,252		$	94,396
Allowance for returns, price credits and doubtful accounts	(5,551		)	(5,084		)
Total accounts receivable, net	$	109,701		$	89,312

Property, plant and equipment, net
Land	$	11,535		$	11,535
Machinery and equipment	285,412			268,683
Building and leasehold improvements	50,486			49,022
Total property, plant and equipment, gross	347,433			329,240
Less: accumulated depreciation (1)	(260,797		)	(248,279		)
Total property, plant and equipment, net	$	86,636		$	80,961



Other accrued liabilities
Accrued restructuring costs (2)	$	3,274	$	4,841
Other (3)	19,249		15,364
Total other accrued liabilities	$	22,523	$	20,205



Other long-term obligations
Deferred compensation related liabilities	$	16,469	$	15,024
Other (4)	9,819		3,870
Total other long-term liabilities	$	26,288	$	18,894

(1) Depreciation expense was $6.2 million and $4.7 million for the three months ended December 31, 2017 and January 1, 2017, respectively. Depreciation expense was $19.4 million and $14.9 million for the nine months ended December 31, 2017 and January 1, 2017.

(2) Includes accrued severance costs related to integration, the disposed HSC business, and other restructuring actions. Refer to Note 14 for additional information.

(3) Other current liabilities consist primarily of accrued royalties and outside commissions, current portion of deferred revenue, current portion of lease payable, current portion of liability for contingent consideration, and other accrued unbilled expenses.

(4) Other long-term obligations consist primarily of non-current portion of liability for contingent consideration, non-current portion of deferred revenue, non-current portion of lease payable, and other long-term accrued liabilities.