3. DETAILS OF CERTAIN BALANCE SHEET ACCOUNTS

Accounts receivable, net:



	June 30,			March 31,
(in thousands)	2011			2011
Accounts receivable	$	131,232		$	125,137
Provisions for returns	(8,800		)	(10,437		)
Provisions for promotions, rebates and other	(13,390		)	(10,460		)
Provision for doubtful accounts and sales allowances	(526		)	(951		)
Accounts receivable, net	$	108,516		$	103,289

Inventory, net:



	June 30,		March 31,
(in thousands)	2011		2011
Raw materials	$	16,659	$	15,315
Work in process	2,871		2,558
Finished goods	38,167		38,600
Inventory, net	$	57,697	$	56,473

Accrued Liabilities:



	June 30,		March 31,
(in thousands)	2011		2011
Employee compensation and benefits	$	22,687	$	27,478
Warranty obligation accrual	12,936		11,016
Accrued advertising and sales and marketing	2,669		2,873
Accrued other	15,477		18,240
Accrued liabilities	$	53,769	$	59,607

Changes during the three months ended June 30, 2011 in the warranty obligation accrual, which is included as a component of Accrued liabilities in the Condensed consolidated balance sheets, are as follows:



	Three Months Ended
(in thousands)	June 30, 2011

Warranty obligation accrual at March 31, 2011	$	11,016
Warranty provision relating to products shipped	4,720
Deductions for warranty claims processed	(2,800		)
Warranty obligation accrual at June 30, 2011	$	12,936