Composition of Certain Financial Statement Captions

Accounts receivable include amounts related to maintenance and services that were billed but not yet rendered at each period end. Undelivered maintenance and services are included as a component of the deferred revenue balance on the accompanying consolidated balance sheets.



	March 31, 2014			March 31, 2013
Accounts receivable, gross	$	127,006		$	166,586
Sales return reserve	(10,530		)	(6,506		)
Allowance for doubtful accounts	(6,295		)	(11,823		)
Accounts receivable, net	$	110,181		$	148,257

Inventories are summarized as follows:



	March 31, 2014		March 31, 2013
Computer systems and components	$	834	$	710

Equipment and improvements are summarized as follows:



	March 31, 2014			March 31, 2013
Computer equipment	$	37,322		$	31,633
Furniture and fixtures	9,395			8,416
Leasehold improvements	8,874			7,125
	55,591			47,174
Accumulated depreciation and amortization	(32,790		)	(25,287		)
Equipment and improvements, net	$	22,801		$	21,887

Current and non-current deferred revenue are summarized as follows:



	March 31, 2014		March 31, 2013
Maintenance	$	15,482	$	12,085
Implementation services	36,634		36,899
Annual license services	11,176		9,906
Undelivered software and other	7,785		6,317
Deferred revenue	$	71,077	$	65,207
Deferred revenue, net of current	$	2,187	$	1,219

Accrued compensation and related benefits are summarized as follows:



	March 31, 2014		March 31, 2013
Payroll, bonus and commission	$	6,193	$	3,842
Vacation	9,760		8,073
Accrued compensation and related benefits	$	15,953	$	11,915

Other current and non-current liabilities are summarized as follows:



	March 31, 2014		March 31, 2013
Care services liabilities	$	4,351	$	5,488
Self insurance reserve	2,090		1,336
Accrued consulting	1,707		2,602
Accrued EDI expense	1,702		1,452
Accrued royalties	1,418		1,331
Contingent consideration and other liabilities related to acquisitions	1,052		8,426
Deferred rent	964		689
Sales tax payable	803		869
Accrued travel	369		384
Outside commission payable	255		461
Professional services	170		27
Customer deposits	76		262
Other accrued expenses	3,325		3,181
Other current liabilities	$	18,282	$	26,508

Contingent consideration and other liabilities related to acquisitions	$	14,736	$	1,382
Deferred rent	3,509		2,448
Income tax payable	841		—
Other liabilities	—		119
Other non-current liabilities	$	19,086	$	3,949