Supplemental Balance Sheets and Statements of Operations Detail



	March 31,
(amounts in thousands)	2018			2017
Accounts receivable:
Trade	$	166,459		$	112,940
Allowance for doubtful accounts reserve	(1,210		)	(942		)
Ship-from-stock and debit reserve ("SFSD")	(17,362		)	(15,489		)
Returns reserves	(2,616		)	(2,913		)
Rebates reserves	(446		)	(564		)
Price protection reserves	(420		)	(506		)
Other	(329		)	—
Accounts receivable, net	$	144,076		$	92,526

The Company has agreements with distributors and certain other customers that, under certain conditions, allow for returns of overstocked inventory, provide protection against price reductions initiated by the Company and grant other sales allowances. Allowances for these commitments are included in the Consolidated Balance Sheets as reductions in trade accounts receivable. The Company adjusts sales based on historical experience.

The following table presents the annual activities included in the allowance for these commitments (amounts in thousands):



Balance at March 31, 2015	$	24,647
Reduction in sales	93,850
Actual adjustments applied	(95,596		)
Other	77
Balance at March 31, 2016	22,978
Reduction in sales	87,739
Actual adjustments applied	(90,365		)
Other	62
Balance at March 31, 2017	20,414
Reduction in sales	94,660
Actual adjustments applied	(92,959		)
Other	268
Balance at March 31, 2018	$	22,383



	March 31,
(amounts in thousands)	2018			2017
Inventories:
Raw materials and supplies	$	88,408		$	65,750
Work in process	65,417			47,408
Finished goods	66,907			50,738
Inventory gross	220,732			163,896
Inventory reserves	(16,346		)	(15,941		)
Inventory, net	$	204,386		$	147,955

The following table presents the annual activities included in the inventory reserves (amounts in thousands):



Balance at March 31, 2015	$	17,499
Costs charged to expense	5,696
Write-offs	(7,326		)
Other	232
Balance at March 31, 2016	16,101
Costs charged to expense	6,163
Write-offs	(6,125		)
Other	(198		)
Balance at March 31, 2017	15,941
Costs charged to expense	4,994
Write-offs	(6,954		)
Other ⁽¹⁾	2,365
Balance at March 31, 2018	$	16,346

_______________________________________________________________________________

⁽¹⁾Includes $1.9 million in inventory reserves from TOKIN.



	Useful life (years)	March 31,
(amounts in thousands, except years)	Useful life (years)	2018			2017
Property, plant and equipment:
Land and land improvements	20	$	66,150		$	21,642
Buildings	20 - 40	186,207			140,895
Machinery and equipment	10	895,914			783,288
Furniture and fixtures	4 - 10	72,811			68,706
Construction in progress		46,391			14,653
Other		4,457			1,403
Total property and equipment		1,271,930			1,030,587
Accumulated depreciation		(866,614		)	(821,276		)
Property, plant and equipment, net		$	405,316		$	209,311



	March 31,
(amounts in thousands)	2018		2017
Accrued expenses:
Salaries, wages, and related employee costs	$	62,778	$	29,589
Interest	396		15,603
Restructuring	8,719		984
Vacation	10,364		7,524
Anti-trust fines and settlements	33,696		—
Other	6,424		4,052
Total accrued expenses	$	122,377	$	57,752



	March 31,
(amounts in thousands)	2018		2017
Other non-current obligations:
Pension plans	$	83,495	$	34,674
Employee separation liability	8,539		8,685
Deferred compensation	5,857		1,774
Anti-trust fines and settlements	35,263		—
Uncertain tax positions	5,704		2,891
Deferred rent	3,840		—
Return of government subsidies	4,739		—
Restructuring	1,240		15
TOKIN option valuation	—		9,900
Long-term obligation on land purchase	—		898
Long-term service contracts	—		339
Other	3,059		955
Total other non-current obligations	$	151,736	$	60,131



	Fiscal Years Ended March 31,
(amounts in thousands)	2018		2017			2016
Other (income) expense, net:
Net foreign exchange (gains) losses	$	13,145	$	(3,758	)	$	(3,036	)
Legal expenses/fines related to anti-trust class actions	9,900		—			—
Post retirement and pension plan non-service costs	210		1,256			1,507
Insurance proceeds	—		(423		)	—
Gain on early extinguishment of debt	486		—			—
Other	851		(946		)	688
Total other (income) expense, net	$	24,592	$	(3,871	)	$	(841	)